§ 44-8-8. Distress warrant against person holding property of nonresident or absentee.
If any person summoned shall neglect to appear, or refuse to make oath, or having made oath shall refuse to pay the tax and charges, or to deliver to the collector sufficient property to pay the tax and charges, if the person has sufficient property, the district court shall grant to the collector a warrant of distress against the proper goods and chattels of the person summoned, and the collector may distrain and sell the goods and chattels wherever found, or so much of the goods and chattels as will pay the tax and all interest and expenses, in the manner provided by this chapter; and the district court shall have jurisdiction in the premises, although the amount involved shall exceed one thousand dollars ($1,000).
History of Section.G.L. 1896, ch. 48, § 29; G.L. 1909, ch. 60, § 31; G.L. 1923, ch. 62, § 31; G.L. 1938, ch. 32, §§ 16, 30; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-8.
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.