§ 44-8-7. Summons of person holding property of nonresident or absent taxpayer.
If any person legally taxed shall be out of the state, or depart from the state, leaving no property liable for the tax, the collector may summon the attorney, agent, factor, trustee, or debtor of the person before the district court of the district in which the city or town where the tax is assessed is situated, to declare on oath how much property, if any, of the absent person, he or she has in his or her possession; and if he or she has sufficient property, he or she shall pay the tax and charges, or deliver to the collector sufficient property to pay the tax and charges.
History of Section.G.L. 1896, ch. 48, § 28; G.L. 1909, ch. 60, § 30; G.L. 1923, ch. 62, § 30; G.L. 1938, ch. 32, §§ 15, 29; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-7.
Structure Rhode Island General Laws
Chapter 44-8 - Collection by Distress
Section 44-8-1. - Property subject to distraint.
Section 44-8-2. - Notice of sale of personal property distrained.
Section 44-8-3. - Sale of property — Disposition of surplus proceeds or property.
Section 44-8-4. - Removal of property to advantageous place for sale.
Section 44-8-5. - Collection of tax after removal of person or property to another city or town.
Section 44-8-6. - Adjournment of sales.
Section 44-8-7. - Summons of person holding property of nonresident or absent taxpayer.
Section 44-8-8. - Distress warrant against person holding property of nonresident or absentee.
Section 44-8-9. - Payment of tax barring action by nonresident or absentee for property.
Section 44-8-10. - Distress warrant against delinquent corporation.
Section 44-8-11. - Attachment and sale of corporate property.