Rhode Island General Laws
Title 44 - Taxation
Chapter 44-53 - Levy and Distraint

Section 44-53-1. - Levy upon property. - § 44-53-1. Levy upon property. If any person liable to...

Section 44-53-2. - “Levy” defined. - § 44-53-2. “Levy” defined. “Levy”, as used in this chapter,...

Section 44-53-3. - Successive seizures. - § 44-53-3. Successive seizures. Whenever any property or right to...

Section 44-53-4. - Notice before levy. - § 44-53-4. Notice before levy. (a) Levy may be made...

Section 44-53-5. - Continuing levy on salary and wages. - § 44-53-5. Continuing levy on salary and wages. The effect...

Section 44-53-6. - Surrender of property. - § 44-53-6. Surrender of property. (a) Any person in possession...

Section 44-53-7. - Records on property subject to levy. - § 44-53-7. Records on property subject to levy. If a...

Section 44-53-8. - Exemptions. - § 44-53-8. Exemptions. (a) There shall be exempt from levy...

Section 44-53-9. - Notice of seizure — Sale of property. - § 44-53-9. Notice of seizure — Sale of property. (a)...

Section 44-53-10. - Appraised value of seized property. - § 44-53-10. Appraised value of seized property. (a) If the...

Section 44-53-11. - Redemption of levied property. - § 44-53-11. Redemption of levied property. (a) Any person whose...

Section 44-53-12. - Certificate of sale. - § 44-53-12. Certificate of sale. (a) In the case of...

Section 44-53-13. - Ramifications of certificate of sale. - § 44-53-13. Ramifications of certificate of sale. (a) In all...

Section 44-53-14. - Records of sales and redemption. - § 44-53-14. Records of sales and redemption. The tax administrator...

Section 44-53-15. - Determination of expenses of levy and sale. - § 44-53-15. Determination of expenses of levy and sale. The...

Section 44-53-16. - Disposition of money from sale of property. - § 44-53-16. Disposition of money from sale of property. Any...

Section 44-53-17. - Release of levy. - § 44-53-17. Release of levy. (a) It shall be lawful...