Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-53-2
âLevyâ defined
Official textwebserver.rilegislature.govlast amended
âLevyâ, 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.
Amendment history
History of Section. P.L. 1993, ch. 138, art. 68, § 1.
Source: view the official text
In this chapter (18 sections)
- 44-53-1 · Levy upon property
- 44-53-2 · âLevyâ defined
- 44-53-3 · Successive seizures
- 44-53-4 · Notice before levy
- 44-53-5 · Continuing levy on salary and wages
- 44-53-6 · Surrender of property
- 44-53-7 · Records on property subject to levy
- 44-53-8 · Exemptions
- 44-53-9 · Notice of seizure â Sale of property
- 44-53-10 · Appraised value of seized property
- 44-53-11 · Redemption of levied property
- 44-53-12 · Certificate of sale
- 44-53-13 · Ramifications of certificate of sale
- 44-53-14 · Records of sales and redemption
- 44-53-15 · Determination of expenses of levy and sale
- 44-53-16 · Disposition of money from sale of property
- 44-53-17 · Release of levy
- 44-53-18 · Financial institution data match system for state tax…