Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-8-1 — Property subject to distraint

The collector may distrain personal property, except that which is exempt from attachment
or distress by the laws of this state or of the United States, and may sell the property
in the manner directed by this chapter.

Last amended: History of Section. G.L. 1896, ch. 48, Â§Â§ 17, 18; G.L. 1909, ch. 60, Â§Â§ 19, 20; G.L. 1923, ch. 62, Â§Â§ 19, 20; G.L. 1938, ch. 32, Â§Â§ 9, 18, 19; P.L. 1946, ch. 1800, Â§ 1; G.L. 1956, Â§ 44-8-1.

Source: official text