R.I. Gen. Laws § 44-15-16 — Collection by writ of execution

(a) If any tax or penalty imposed by this chapter shall not be paid within thirty (30)
days after the tax or penalty is 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.
(b) The court shall appoint a time for a hearing and shall cause a reasonable notice 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.
(c) If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall
immediately 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 banking institutions or credit unions as may be taken on execution.
The officer properly charged with the service of the execution shall serve the execution
as commanded, and shall sell the seized property as property is sold when taken on
execution in actions at law, or the court shall take such 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 banking institution or credit union, or otherwise.
(d) 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.