Rhode Island § 44-8-7 - Collection by Distress
Full text of Rhode Island Rhode Island General Laws § 44-8-7 — Collection by Distress, with citation guidance and answers to common questions.
§ 44-8-7. Collection by Distress
R.I. Gen. Laws § 44-8-7
§ 44-8-7. Summons of person holding property of nonresident or absent taxpayer.
If any person legally taxed shall be out of the state, or depart from the state, leaving no property liable for the tax, the collector may summon the attorney, agent, factor, trustee, or debtor of the person before the district court of the district in which the city or town where the tax is assessed is situated, to declare on oath how much property, if any, of the absent person, he or she has in his or her possession; and if he or she has sufficient property, he or she shall pay the tax and charges, or deliver to the collector sufficient property to pay the tax and charges.
History of Section.
G.L. 1896, ch. 48, § 28; G.L. 1909, ch. 60, § 30; G.L. 1923, ch. 62, § 30; G.L. 1938,
ch. 32, §§ 15, 29; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-7.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-8-7
What does Rhode Island General Laws § 44-8-7 cover?
Section 44-8-7 ("Collection by Distress") 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 § 44-8-7?
A common citation format is "Rhode Island General Laws § 44-8-7" (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 § 44-8-7 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.