Title 44
Taxation

Chapter 15
Tax on Bank Deposits Generally

R.I. Gen. Laws § 44-15-16

§ 44-15-16. Collection by writ of execution.

(a) If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty is due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty.

(b) The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties.

(c) If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall immediately issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the banking institutions or credit unions as may be taken on execution. The officer properly charged with the service of the execution shall serve the execution as commanded, and shall sell the seized property as property is sold when taken on execution in actions at law, or the court shall take such other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the banking institution or credit union, or otherwise.

(d) A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.

History of Section.
G.L. 1956, §§ 44-15-5-K, 44-15-16; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1986, ch. 410, § 1.