Rhode Island § 44-53-5 - Levy and Distraint

Full text of Rhode Island Rhode Island General Laws § 44-53-5 — Levy and Distraint, with citation guidance and answers to common questions.

§ 44-53-5. Levy and Distraint

R.I. Gen. Laws § 44-53-5

§ 44-53-5. Continuing levy on salary and wages.

The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The effect of a levy on any other property or rights to property shall remain in effect for six months (6) from the date the levy is first made or until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. With respect to a levy described in this section, the tax administrator shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that the levy has been released.

History of Section.
P.L. 1993, ch. 138, art. 68, § 1.

Frequently Asked Questions About Rhode Island § 44-53-5

What does Rhode Island General Laws § 44-53-5 cover?

Section 44-53-5 ("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 § 44-53-5?

A common citation format is "Rhode Island General Laws § 44-53-5" (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 § 44-53-5 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.