R.I. Gen. Laws § 44-53-4 — Notice before levy

(a) Levy may be made under § 44-53-1 upon the salary or wages or other property of any person with respect to any unpaid
tax after the tax administrator has notified the person, in writing, of his or her
intention to make the levy. The notice shall be given thirty (30) days prior to the
levy and shall be given:
(1) in person, or
(2) left at the dwelling or usual place of business of the person, or
(3) sent by certified or registered mail to the person’s last known address no less than
thirty (30) days before the day of the levy.
(b) This section shall not apply to a levy if the tax administrator has made a finding
under the last sentence of § 44-53-1 that the collection of tax is in jeopardy.