Rhode Island § 44-53-4 - Levy and Distraint
Full text of Rhode Island Rhode Island General Laws § 44-53-4 — Levy and Distraint, with citation guidance and answers to common questions.
§ 44-53-4. Levy and Distraint
R.I. Gen. Laws § 44-53-4
§ 44-53-4. Notice before levy.
(a) Levy may be made under § 44-53-1 upon the salary or wages or other property of any person with respect to any unpaid tax after the tax administrator has notified the person, in writing, of his or her intention to make the levy. The notice shall be given thirty (30) days prior to the levy and shall be given:
(1) in person, or
(2) left at the dwelling or usual place of business of the person, or
(3) sent by certified or registered mail to the person’s last known address no less than thirty (30) days before the day of the levy.
(b) This section shall not apply to a levy if the tax administrator has made a finding under the last sentence of § 44-53-1 that the collection of tax is in jeopardy.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
Frequently Asked Questions About Rhode Island § 44-53-4
What does Rhode Island General Laws § 44-53-4 cover?
Section 44-53-4 ("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 § 44-53-4?
A common citation format is "Rhode Island General Laws § 44-53-4" (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 § 44-53-4 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.