R.I. Gen. Laws § 44-8-7 — Summons of person holding property of nonresident or absent taxpayer

If any person legally taxed shall be out of the state, or depart from the state, leaving
no property liable for the tax, the collector may summon the attorney, agent, factor,
trustee, or debtor of the person before the district court of the district in which
the city or town where the tax is assessed is situated, to declare on oath how much
property, if any, of the absent person, he or she has in his or her possession; and
if he or she has sufficient property, he or she shall pay the tax and charges, or
deliver to the collector sufficient property to pay the tax and charges.