Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-8-5 — Collection of tax after removal of person or property to another city or town

If any person or property taxed in one city or town removes or is removed into another
city or town before the tax is collected, the collector may follow the person or property
into any city or town and levy or collect the tax with the same power as if the person
or property was not removed.

Last amended: History of Section. G.L. 1896, ch. 48, Â§ 24; G.L. 1909, ch. 60, Â§ 26; G.L. 1923, ch. 62, Â§ 26; G.L. 1938, ch. 32, Â§Â§ 13, 25; P.L. 1946, ch. 1800, Â§ 1; G.L. 1956, Â§ 44-8-5.

Source: official text