Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-7-3
Collectorâs records
Official textwebserver.rilegislature.govlast amended
All records kept by the collector shall be furnished by the city or town and shall be at all reasonable times open to the inspection of the auditor of the city or town or any other authorized agent of the city or town, and when the tax warrant has been executed and the accounts of the collector audited, the records showing the collection of all taxes or other disposition of the taxes shall be immediately returned to the city or town.
Amendment history
History of Section. G.L. 1938, ch. 32, § 3; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-3.
Source: view the official text
In this chapter (34 sections)
- 44-7-1 · Definitions
- 44-7-2 · Duty of collector to collect and pay over
- 44-7-3 · Collectorâs records
- 44-7-4 · Continuance in force of collection warrants
- 44-7-5 · Removal of collector from office â New collection warrant
- 44-7-6 · City or town treasurer as collector
- 44-7-7 · Notice by collector to taxpayer of amount of tax
- 44-7-7.1 · Taxpayer information
- 44-7-7.2 · Portsmouth â Tax bill contents
- 44-7-8 · Permissive excise tax collection agreement
- 44-7-9 · Delegated authority
- 44-7-10 · Priority of city or town taxes in insolvency
- 44-7-10.1 · Exeter â Non-issuance and/or renewal of licenses or…
- 44-7-10.2 · Glocester â Non-issuance of building and demolition…
- 44-7-10.3 · Barrington â Non-issuance and/or renewal of licenses or…
- 44-7-10.4 · East Greenwich â Non-issuance and/or renewal of licenses…
- 44-7-11 · Collectors to furnish statements of liens
- 44-7-12 · Action for recovery of tax
- 44-7-13 · Judgment for collector â Execution and levy
- 44-7-14 · Cancellation of taxes â Erroneous, uncollectible, or…
- 44-7-15 · Certificate of cancellation â Attachment to tax list
- 44-7-16 · Action by city or town treasurer against delinquent collector
- 44-7-17 · Execution against delinquent collectors
- 44-7-18 · Execution against sureties of delinquent collector
- 44-7-19 · Action by co-tenant for contribution to tax
- 44-7-20 · Actions for refund of taxes
- 44-7-21 · Severability
- 44-7-22 · Remedy not exclusive
- 44-7-23 · Exemption on uninhabited buildings
- 44-7-24 · Legislatively created bodies â Collection of taxes,…
- 44-7-25 · Sale of rights to uncollected taxes that are due and payable
- 44-7-26 · Jeopardy collections of taxes
- 44-7-27 · Newport â Cancellation of real property taxes in the city
- 44-7-28 · Glocester, Coventry and Burrillville tax lien on mobile or…