Rhode Island § 44-7-7 - Collection of Taxes Generally
Full text of Rhode Island Rhode Island General Laws § 44-7-7 — Collection of Taxes Generally, with citation guidance and answers to common questions.
§ 44-7-7. Collection of Taxes Generally
R.I. Gen. Laws § 44-7-7
§ 44-7-7. Notice by collector to taxpayer of amount of tax.
(a) The collector, after receiving a tax list and warrant, shall immediately, at the expense of the city or town, send notice to each person assessed of the amount of the person’s tax. The notice shall be mailed postpaid and directed to the address on file in the office of the city or town treasurer or the assessors of taxes. Failure by the collector to send or failure by the taxpayer to receive a notice (physical, digital, or electronic) shall not excuse the nonpayment of the tax or affect its validity or any proceedings for the collection of the tax.
(b) The collector may establish a program whereby a taxpayer can waive their right to receive notice of the amount of tax owed via mail in lieu of notice via email or through some other digital or electronic means.
(c) Provisions of charters, general, and special laws granted by the general assembly are hereby repealed, prospectively, to the extent inconsistent with this section.
History of Section.
G.L. 1938, ch. 32, § 7; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-7; P.L. 2024,
ch. 221, § 1, effective June 24, 2024; P.L. 2024, ch. 222, § 1, effective June 24,
2024.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-7-7
What does Rhode Island General Laws § 44-7-7 cover?
Section 44-7-7 ("Collection of Taxes Generally") 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 § 44-7-7?
A common citation format is "Rhode Island General Laws § 44-7-7" (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 § 44-7-7 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.