§ 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 taxpayer’s household, and of the arms for personal use, livestock, and poultry of the taxpayer, that does not exceed fifteen hundred dollars ($1,500) in value.
(3) The books and tools necessary for the trade, business or profession of the taxpayer that does not exceed in the aggregate one thousand dollars ($1,000) in value.
(4) Any amount payable to individuals with respect to their unemployment, including any portion payable with respect to dependents, under an unemployment compensation law of the United States, or of any state.
(5) Mail, addressed to any person, which has not been delivered to the addressee.
(6) Annuity or pension payments under the Railroad Retirement Act, 45 U.S.C. § 231 et seq., benefits under the Railroad Unemployment Insurance Act, 45 U.S.C. § 351 et seq., special pension payments received by a person whose name has been entered on the Army, Navy, Air Force and Coast Guard Medal of Honor Roll, 38 U.S.C. § 1562, and annuities based on retired or retainer pay under chapter 73 of title 10 of the United States Code, 10 U.S.C. § 1431 et seq.
(7) Any amount payable to an individual as workers’ compensation, including any portion payable with respect to dependents under a workers’ compensation law of the United States, or of any state.
(8) If the taxpayer is required by judgment of a court of competent jurisdiction, entered prior to the date of levy, to contribute to the support of the taxpayer’s minor children, the amount of their salary, wages, or other income that is necessary to comply with the judgment.
(9) Any amount payable to or received by an individual as wages or salary for personal services, or as income derived from other sources, during any period, to the extent that the total of the amounts payable to or received by them during that period does not exceed the applicable exempt amount determined under subsection (d) of this section.
(10) In addition to the exemptions listed in this section, any property exempt from levy and execution under § 9-26-4 shall also be exempt under this chapter.
(b) The person seizing property of the type described in subsection (a) of this section shall appraise and set aside to the owner the amount of the property declared to be exempt. If the taxpayer objects at the time of seizure to the valuation fixed by the person making the seizure, the tax administrator shall summon three (3) disinterested individuals who shall make the valuation.
(c) Notwithstanding any other law, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a) of this section.
(d)(1)(i) In the case of individuals who are paid or receive all of their wages, salary, and other income on a weekly basis, the amount of the wages, salary, and other income payable to or received by them during any week which is exempt from levy under subdivision (a)(9) of this section shall be:
(A) Seventy-five dollars ($75.00), plus
(B) Twenty-five dollars ($25.00) for each individual who is specified in a written statement which is submitted to the person on whom notice of levy is served and which is verified in the manner the tax administrator shall prescribe by regulations and:
(I) Over half of whose support for the payroll period was received from the taxpayer,
(II) Who is the spouse of the taxpayer, or who bears a relationship to the taxpayer specified in 26 U.S.C. § 152(a)(1) — (9) relating to definition of dependents, and
(III) Who is not a minor child of the taxpayer with respect to whom amounts are exempt from levy under subsection (a)(8) of this section for the payroll period.
(ii) For the purposes of item (i)(B)(II) of this subdivision, “payroll period” shall be substituted for “taxable year” each place it appears in 26 U.S.C. § 152(a)(9).
(2) In the case of any individual not described in subdivision (1) of this subsection, the amount of the wages, salary, and other income payable to or received by them during any applicable pay period or other fiscal period, as determined under regulations prescribed by the tax administrator, which is exempt from levy under subdivision (a)(9) of this section shall be an amount, determined under those regulations, which as nearly as possible will result in the same total exemption from levy for the individual over a period of time as the individual would have under subdivision (a)(1) of this section if, during that period of time, the individual were paid or received wages, salary, or other income on a regular weekly basis.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.