§ 44-53-2 - "Levy" defined.
SECTION 44-53-2
§ 44-53-2 "Levy" defined. – "Levy", as used in this chapter, includes the power of distraint and seizure byany means. A levy shall extend only to property possessed and obligationsexisting at the time. In any case in which the tax administrator may levy uponproperty or rights to property, the tax administrator may seize and sell theproperty or rights to property, whether real or personal, tangible orintangible.