§ 44-30-92 - Collection, levy, and lien.
SECTION 44-30-92
§ 44-30-92 Collection, levy, and lien.– (a) Collection procedures. The tax administrator shall receive andcollect the Rhode Island personal income tax in the same manner and with thesame powers as are prescribed for, and given to collectors of taxes by chapters1, 7, 8, and 9 of this title. The administrator may establish the manner oftime for the collection of any tax amount due if not otherwise specified. Theadministrator shall, upon request, give a receipt for any sum collected asRhode Island personal income tax. The administrator may authorize banks ortrust companies doing business in the state as depositaries to receive any partof the tax in any manner, at any times, and under any conditions that theadministrator may prescribe; and the administrator shall prescribe the manner,times, and conditions under which the receipt of the tax by the banks and trustcompanies is to be treated as payment of the tax.
(b) Notice and demand for tax. The tax administratorshall, except as provided in § 44-30-81(b), as soon as practicable afterthe making of an assessment of a tax, give notice to each person liable for anyunpaid tax, stating the amount and demanding payment thereof. The notice may beleft at the dwelling or usual place of business of the person or shall be sentby mail to the person's last known address. If any tax is assessed prior to thelast date (including any date fixed by extension) prescribed for payment of thetax, payment of the tax shall not be demanded until after the date.
(c) Collection by writ of execution. If any tax orpenalty imposed by this chapter is not paid within thirty (30) days afterassessment is made and notice and demand for it therefor is given, the taxadministrator in addition to any other powers provided by law may within three(3) years thereafter petition the sixth division of the district court for awrit of execution, setting forth the nonpayment of the tax or penalty. Thecourt shall thereupon appoint a time for a hearing and shall cause a reasonablenotice thereof to be given to the adverse party, and at the time and place ofthe return of the notice shall proceed summarily to hear the parties. If uponthe hearing it appears that the tax or penalty is unpaid, the court shallimmediately issue an execution for the collection of the tax or penalty, whichshall run to the sheriffs, or their deputies, of the several counties of thisstate, and in which the officer making service of the execution shall becommanded to levy upon such property of the taxpayer as may be taken onexecution. The officer charged with the service of the execution shall servethe execution as commanded, and shall sell the property seized thereon asproperty is sold when taken on executions in actions at law, or the court shalltake any other action that it may deem proper to enforce the payment of the taxby the appointment of a receiver of the property of the taxpayer or otherwise.A party aggrieved by a final order of the court may seek review thereof in thesupreme court by writ of certiorari in accordance with the procedures containedin § 42-35-16.
(d) Lien on real estate. The provisions of §44-19-21 shall apply to Rhode Island personal income tax assessed under thischapter.