Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-8-10 — Distress warrant against delinquent corporation
If any corporation shall neglect for the space of thirty (30) days to pay the tax
imposed upon the corporation, the general treasurer shall issue his or her warrant
of distress against the corporation, directed to the sheriff or his or her deputy
of the county in which the corporation is located, for the amount of the tax, commanding
him or her, in the name of the state, to collect from the corporation the amount,
with interest on this from the time the amount was payable to the time of its receipt
by the officer, with his or her lawful fees, and to make return of the warrant within
ninety (90) days from the date of the warrant.
Source: official text