§ 44-53-1. Levy upon property. If any person liable to pay any tax or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 neglects or refuses to pay the tax within ten (10) days after demand, it shall be lawful for the tax administrator to collect the tax, and […]
§ 44-53-10. Appraised value of seized property. (a) If the tax administrator determines that any property seized is liable to perish or become greatly reduced in price or value, or that the property cannot be kept without great expense, the tax administrator shall appraise the value of the property and, if the owner of the […]
§ 44-53-11. Redemption of levied property. (a) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expense of the proceeding, if any, to the tax administrator at any time prior to the sale of the property, and upon that payment the tax administrator shall […]
§ 44-53-12. Certificate of sale. (a) In the case of property sold as provided in § 44-53-9, the tax administrator shall give the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate must state the real property purchased, for whose taxes it was […]
§ 44-53-13. Ramifications of certificate of sale. (a) In all cases of sale of property pursuant to § 44-53-9, other than real property, the certificate of sale: (1) Shall be prima facie evidence of the right of the tax administrator to make the sale and conclusive evidence of the regularity of the proceedings of making […]
§ 44-53-14. Records of sales and redemption. The tax administrator shall keep a record of all sales of real property under § 44-53-9 and of all redemptions of that property. The record shall state the tax for which any sale was made, the dates of seizure and sale, the name of the party assessed and […]
§ 44-53-15. Determination of expenses of levy and sale. The tax administrator shall determine the expenses to be allowed in all cases of levy and sale. History of Section.P.L. 1993, ch. 138, art. 68, § 1.
§ 44-53-16. Disposition of money from sale of property. Any money realized by proceedings under this chapter shall be applied as follows: (1) First, against the expenses of the proceedings. (2) The amount, if any, remaining after payment of the expenses shall be applied against the liability in respect of which the levy was made […]
§ 44-53-17. Release of levy. (a) It shall be lawful for the tax administrator, under regulations prescribed by the tax administrator, to release the levy upon all or part of the property or rights to property levied upon where it is determined that the action facilitates the collection of the liability, but the release shall […]
§ 44-53-2. “Levy” defined. “Levy”, as used in this chapter, includes the power of distraint and seizure by any means. A levy shall extend only to property possessed and obligations existing at the time. In any case in which the tax administrator may levy upon property or rights to property, the tax administrator may seize […]
§ 44-53-3. Successive seizures. Whenever any property or right to property upon which levy has been made by virtue of § 44-53-1 is not sufficient to satisfy the claim of the state for which levy is made, the tax administrator may, after this, and as often as may be necessary, proceed to levy in like […]
§ 44-53-4. Notice before levy. (a) Levy may be made under § 44-53-1 upon the salary or wages or other property of any person with respect to any unpaid tax after the tax administrator has notified the person, in writing, of his or her intention to make the levy. The notice shall be given thirty […]
§ 44-53-5. Continuing levy on salary and wages. The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. […]
§ 44-53-6. Surrender of property. (a) Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the tax administrator, surrender the property or rights, or discharge the obligation, to the tax administrator, except that part of […]
§ 44-53-7. Records on property subject to levy. If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon […]
§ 44-53-8. Exemptions. (a) There shall be exempt from levy the following property: (1) Those items of wearing apparel and school books that are necessary for the taxpayer or for the members of the taxpayer’s family. (2) If the taxpayer is the head of the family, the fuel, provisions, furniture and personal effects in the […]
§ 44-53-9. Notice of seizure — Sale of property. (a) As soon as practicable after seizure of property, notice, in writing, shall be given by the tax administrator to the owner of the property, or, in the case of personal property, the processor, or shall be left at their usual place of abode or business, […]
