Title 44

Chapter 30
Personal Income Tax

Part VI
Procedure and Administration

R.I. Gen. Laws 44-30-92

 44-30-92.  Collection, levy, and lien.

(a) Collection procedures.  The tax administrator shall receive and collect the Rhode Island personal income tax in the same manner and with the same powers as are prescribed for, and given to collectors of taxes by chapters 1, 7, 8, and 9 of this title. The administrator may establish the manner of time for the collection of any tax amount due if not otherwise specified. The administrator shall, upon request, give a receipt for any sum collected as Rhode Island personal income tax. The administrator may authorize banks or trust companies doing business in the state as depositaries to receive any part of the tax in any manner, at any times, and under any conditions that the administrator may prescribe; and the administrator shall prescribe the manner, times, and conditions under which the receipt of the tax by the banks and trust companies is to be treated as payment of the tax.

(b) Notice and demand for tax.  The tax administrator shall, except as provided in 44-30-81(b), as soon as practicable after the making of an assessment of a tax, give notice to each person liable for any unpaid tax, stating the amount and demanding payment thereof. The notice may be left at the dwelling or usual place of business of the person or shall be sent by mail to the person's last known address. If any tax is assessed prior to the last date (including any date fixed by extension) prescribed for payment of the tax, payment of the tax shall not be demanded until after the date.

(c) Collection by writ of execution.  If any tax or penalty imposed by this chapter is not paid within thirty (30) days after assessment is made and notice and demand for it therefor is given, the tax administrator in addition to any other powers provided by law may within three (3) years thereafter petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall thereupon appoint a time for a hearing and shall cause a reasonable notice thereof 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. If upon the hearing it appears 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 such property of the taxpayer as may be taken on execution. The officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized thereon as property is sold when taken on executions in actions at law, or the court shall take any other action that it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the taxpayer or otherwise. A party aggrieved by a final order of the court may seek review thereof in the supreme court by writ of certiorari in accordance with the procedures contained in 42-35-16.

(d) Lien on real estate.  The provisions of 44-19-21 shall apply to Rhode Island personal income tax assessed under this chapter.

History of Section.
P.L. 1971, ch. 8, art. 1, 1; P.L. 1976, ch. 140, 32.