R.I. Gen. Laws § 44-53-5 — Continuing levy on salary and wages

The effect of a levy on salary or wages payable to or received by a taxpayer shall
be continuous from the date the levy is first made until the liability out of which
the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The
effect of a levy on any other property or rights to property shall remain in effect
for six months (6) from the date the levy is first made or until the liability out
of which the levy arose is satisfied or becomes unenforceable by reason of lapse of
time. With respect to a levy described in this section, the tax administrator shall
promptly release the levy when the liability out of which the levy arose is satisfied
or becomes unenforceable by reason of lapse of time, and shall promptly notify the
person upon whom the levy was made that the levy has been released.