Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-13-33 — Collection by writ of execution
If any tax or penalty imposed by this chapter shall not be paid within thirty (30)
days after the tax or penalty shall become due and payable, the tax administrator,
in addition to any other powers provided by law, may petition the sixth (6th) division
of the district court for a writ of execution, setting forth the nonpayment of the
tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable
notice of the hearing to be given to the adverse party, and at the time and place
of the return of the notice shall proceed summarily to hear the parties. If upon the
hearing it shall appear that the tax or penalty is unpaid, the court shall issue an
execution for the collection of the tax or penalty, which shall run to the sheriffs,
or their deputies, of the several counties of this state, and in which the officer
making service of the execution shall be commanded to levy upon the property of the
corporation as may be taken on execution. The officer charged with the service of
the execution shall serve the execution as commanded, and shall sell the property
seized as property is sold when taken on execution in actions at law, or the court
shall take other action as it may deem proper to enforce the payment of the tax by
the appointment of a receiver of the property of the corporation, or otherwise. A
party aggrieved by a final order of the court may seek review of the order in the
supreme court by writ of certiorari in accordance with the procedures contained in
§ 42-35-16.
Source: official text