Rhode Island General Laws — Title 44 (Taxation)
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.
Amendment history
History of Section. G.L. 1896, ch. 48, § 28; G.L. 1909, ch. 60, § 30; G.L. 1923, ch. 62, § 30; G.L. 1938, ch. 32, §§ 15, 29; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-7.
Source: view the official text
In this chapter (11 sections)
- 44-8-1 · Property subject to distraint
- 44-8-2 · Notice of sale of personal property distrained
- 44-8-3 · Sale of property â Disposition of surplus proceeds or…
- 44-8-4 · Removal of property to advantageous place for sale
- 44-8-5 · Collection of tax after removal of person or property to…
- 44-8-6 · Adjournment of sales
- 44-8-7 · Summons of person holding property of nonresident or absent…
- 44-8-8 · Distress warrant against person holding property of…
- 44-8-9 · Payment of tax barring action by nonresident or absentee for…
- 44-8-10 · Distress warrant against delinquent corporation
- 44-8-11 · Attachment and sale of corporate property