§ 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 and sell the property or rights to property, whether real or personal, tangible or intangible.
History of Section.P.L. 1993, ch. 138, art. 68, § 1.
Structure Rhode Island General Laws
Chapter 44-53 - Levy and Distraint
Section 44-53-1. - Levy upon property.
Section 44-53-2. - “Levy” defined.
Section 44-53-3. - Successive seizures.
Section 44-53-4. - Notice before levy.
Section 44-53-5. - Continuing levy on salary and wages.
Section 44-53-6. - Surrender of property.
Section 44-53-7. - Records on property subject to levy.
Section 44-53-8. - Exemptions.
Section 44-53-9. - Notice of seizure — Sale of property.
Section 44-53-10. - Appraised value of seized property.
Section 44-53-11. - Redemption of levied property.
Section 44-53-12. - Certificate of sale.
Section 44-53-13. - Ramifications of certificate of sale.
Section 44-53-14. - Records of sales and redemption.
Section 44-53-15. - Determination of expenses of levy and sale.
Section 44-53-16. - Disposition of money from sale of property.