Rhode Island § 44-53-1 - Levy and Distraint
Full text of Rhode Island Rhode Island General Laws § 44-53-1 — Levy and Distraint, with citation guidance and answers to common questions.
§ 44-53-1. Levy and Distraint
R.I. Gen. Laws § 44-53-1
§ 44-53-1. Levy upon property.
If any person liable to pay any tax or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 neglects or refuses to pay the tax within ten (10) days after demand, it shall be lawful for the tax administrator to collect the tax, and any further sum that is sufficient to cover the expenses of the levy, by levy upon all property and rights to property belonging to the person or on which there is a lien provided in this title or for the payment of the tax. If the tax administrator makes a finding that the collection of the tax is in jeopardy, notice and demand for immediate payment of the tax may be made by the tax administrator and, upon failure or refusal to pay the tax, collection of the tax by levy shall be lawful without regard to the ten (10) day period provided in this section.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1; P.L. 2007, ch. 73, art. 4, § 4.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-53-1
What does Rhode Island General Laws § 44-53-1 cover?
Section 44-53-1 ("Levy and Distraint") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-53-1?
A common citation format is "Rhode Island General Laws § 44-53-1" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-53-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.