§ 44-1-24. Acquisition of property for delinquent state taxes.
(a) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest and penalties, owed to the tax administrator, and the real property of the person, firm, or corporation is being sold at a sheriff’s sale to satisfy the judgment, the state properties committee shall, if requested by the tax administrator, cause its agent or representative to attend the sale and bid on the real property but not more than the amount of the state’s judgment and its costs. If the state’s bid is the highest, the state properties committee shall acquire the real property and administer or dispose of it in accordance with chapter 6 of title 37.
(b) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest or penalties, owed to the tax administrator, and the personal property of the person, firm, or corporation, is being sold at a sheriff’s sale to satisfy the judgment, the state purchasing agent shall, if requested by the tax administrator, cause his or her agent or representative to attend the sale and bid on the personal property but not more than the amount of the state’s judgment and its costs. If the state’s bid is the highest, the purchasing agent shall acquire the personal property and administer or dispose of it in accordance with chapter 2 of title 37.
History of Section.P.L. 1959, ch. 135, § 1.
Structure Rhode Island General Laws
Chapter 44-1 - State Tax Officials
Section 44-1-1. - Tax administrator — Appointment.
Section 44-1-2. - Powers and duties of tax administrator.
Section 44-1-3. - Delegation of power to collect fees.
Section 44-1-4. - Rules and regulations.
Section 44-1-6. - Additional collection powers — Nonresident contractors.
Section 44-1-7. - Interest on delinquent payments.
Section 44-1-7.1. - Interest on overpayments.
Section 44-1-8. - Taxes and fees as debt to state.
Section 44-1-9. - Extension of time for filing of reports.
Section 44-1-10. - Compromise or abatement of uncollectible or excessive taxes.
Section 44-1-11. - Refund or credit for overpayments.
Section 44-1-11.1. - Set-off for delinquent taxes — Trust funds.
Section 44-1-12. - Reports under oath — False statements.
Section 44-1-13. - Notice to administrator of constitutional or construction questions in court.
Section 44-1-14.1. - Joint examinations of returns with other jurisdictions.
Section 44-1-15. - Destruction of obsolete records — Preservation of corporate returns.
Section 44-1-16 - — 44-1-22. Repealed.
Section 44-1-23. - Release of tax liens.
Section 44-1-24. - Acquisition of property for delinquent state taxes.
Section 44-1-25. - Priority of state tax actions.
Section 44-1-26. - Reciprocal enforcement of tax liabilities between this state and other states.
Section 44-1-27. - Uncollectible checks.
Section 44-1-28. - Mailing as timely tax filing and payment.
Section 44-1-29. - Collection by writ of execution.
Section 44-1-31. - Taxes and child support to be paid by electronic funds transfer.
Section 44-1-31.1. - Returns to be filed by paid tax return preparers electronically.
Section 44-1-32. - Hearing on application by taxpayer.
Section 44-1-33. - Indemnification.
Section 44-1-35. - Outside collection agencies.
Section 44-1-37. - Administrative penalties and attorney’s fees.
Section 44-1-38. - Jeopardy determinations.