§ 44-53-1 - Levy upon property.
SECTION 44-53-1
§ 44-53-1 Levy upon property. – If any person liable to pay any tax or surcharge that is required to beremitted to the tax division pursuant to § 39-21.1-14 neglects or refusesto pay the tax within ten (10) days after demand, it shall be lawful for thetax administrator to collect the tax, and any further sum that is sufficient tocover the expenses of the levy, by levy upon all property and rights toproperty belonging to the person or on which there is a lien provided in thistitle or for the payment of the tax. If the tax administrator makes a findingthat the collection of the tax is in jeopardy, notice and demand for immediatepayment of the tax may be made by the tax administrator and, upon failure orrefusal to pay the tax, collection of the tax by levy shall be lawful withoutregard to the ten (10) day period provided in this section.