R.I. Gen. Laws § 44-53-2 — “Levy” defined

“Levy”, as used in this chapter, includes the power of distraint and seizure by any
means. A levy shall extend only to property possessed and obligations existing at
the time. In any case in which the tax administrator may levy upon property or rights
to property, the tax administrator may seize and sell the property or rights to property,
whether real or personal, tangible or intangible.