Rhode Island General Laws
Title 44 - Taxation
Chapter 44-7 - Collection of Taxes Generally

Section 44-7-1. - Definitions. - § 44-7-1. Definitions. Terms used in chapters 7 — 9...

Section 44-7-2. - Duty of collector to collect and pay over. - § 44-7-2. Duty of collector to collect and pay over....

Section 44-7-3. - Collector’s records. - § 44-7-3. Collector’s records. All records kept by the collector...

Section 44-7-4. - Continuance in force of collection warrants. - § 44-7-4. Continuance in force of collection warrants. All warrants...

Section 44-7-5. - Removal of collector from office — New collection warrant. - § 44-7-5. Removal of collector from office — New collection...

Section 44-7-6. - City or town treasurer as collector. - § 44-7-6. City or town treasurer as collector. In every...

Section 44-7-7. - Notice by collector to taxpayer of amount of tax. - § 44-7-7. Notice by collector to taxpayer of amount of...

Section 44-7-7.1. - Taxpayer information. - § 44-7-7.1. Taxpayer information. (a) When a municipality issues a...

Section 44-7-7.2. - Portsmouth — Tax bill contents. - § 44-7-7.2. Portsmouth — Tax bill contents. The town of...

Section 44-7-8. - Permissive excise tax collection agreement. - § 44-7-8. Permissive excise tax collection agreement. A tax collector...

Section 44-7-9. - Delegated authority. - § 44-7-9. Delegated authority. (a) Pursuant to an agreement made...

Section 44-7-10. - Priority of city or town taxes in insolvency. - § 44-7-10. Priority of city or town taxes in insolvency....

Section 44-7-10.1. - Exeter — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town. - § 44-7-10.1. Exeter — Non-issuance and/or renewal of licenses or...

Section 44-7-10.2. - Glocester — Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town. - § 44-7-10.2. Glocester — Non-issuance of building and demolition permits...

Section 44-7-10.3. - Barrington — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town. - § 44-7-10.3. Barrington — Non-issuance and/or renewal of licenses or...

Section 44-7-11. - Collectors to furnish statements of liens. - § 44-7-11. Collectors to furnish statements of liens. (a) Cities,...

Section 44-7-12. - Action for recovery of tax. - § 44-7-12. Action for recovery of tax. (a) The collector...

Section 44-7-13. - Judgment for collector — Execution and levy. - § 44-7-13. Judgment for collector — Execution and levy. If...

Section 44-7-14. - Cancellation of taxes — Erroneous, uncollectible, or illegal taxes — Incentive to rehabilitate property — Exeter — equitable cancellation in the town. - § 44-7-14. Cancellation of taxes — Erroneous, uncollectible, or illegal...

Section 44-7-15. - Certificate of cancellation — Attachment to tax list. - § 44-7-15. Certificate of cancellation — Attachment to tax list....

Section 44-7-16. - Action by city or town treasurer against delinquent collector. - § 44-7-16. Action by city or town treasurer against delinquent...

Section 44-7-17. - Execution against delinquent collectors. - § 44-7-17. Execution against delinquent collectors. In every execution issued...

Section 44-7-18. - Execution against sureties of delinquent collector. - § 44-7-18. Execution against sureties of delinquent collector. If no...

Section 44-7-19. - Action by co-tenant for contribution to tax. - § 44-7-19. Action by co-tenant for contribution to tax. A...

Section 44-7-20. - Actions for refund of taxes. - § 44-7-20. Actions for refund of taxes. No action to...

Section 44-7-21. - Severability. - § 44-7-21. Severability. The powers granted and the duties imposed...

Section 44-7-22. - Remedy not exclusive. - § 44-7-22. Remedy not exclusive. The remedy provided by chapters...

Section 44-7-23. - Exemption on uninhabited buildings. - § 44-7-23. Exemption on uninhabited buildings. No city or town...

Section 44-7-24. - Legislatively created bodies — Collection of taxes, assessments, and other charges. - § 44-7-24. Legislatively created bodies — Collection of taxes, assessments,...

Section 44-7-25. - Sale of rights to uncollected taxes that are due and payable. - § 44-7-25. Sale of rights to uncollected taxes that are...

Section 44-7-26. - Jeopardy collections of taxes. - § 44-7-26. Jeopardy collections of taxes. (a) If, between the...

Section 44-7-27. - Newport — Cancellation of real property taxes in the city. - § 44-7-27. Newport — Cancellation of real property taxes in...

Section 44-7-28. - Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town. - § 44-7-28. Glocester, Coventry and Burrillville tax lien on mobile...