State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-33SECTION 44-13-33
§ 44-13-33 Collection by writ ofexecution. – If any tax or penalty imposed by this chapter shall not be paid within thirty(30) days after the tax or penalty shall become due and payable, the taxadministrator, in addition to any other powers provided by law, may petitionthe sixth (6th) division of the district court for a writ of execution, settingforth the nonpayment of the tax or penalty. The court shall appoint a time fora hearing and shall cause a reasonable notice of the hearing to be given to theadverse party, and at the time and place of the return of the notice shallproceed summarily to hear the parties. If upon the hearing it shall appear thatthe tax or penalty is unpaid, the court shall issue an execution for thecollection of the tax or penalty, which shall run to the sheriffs, or theirdeputies, of the several counties of this state, and in which the officermaking service of the execution shall be commanded to levy upon the property ofthe corporation as may be taken on execution. The officer charged with theservice of the execution shall serve the execution as commanded, and shall sellthe property seized as property is sold when taken on execution in actions atlaw, or the court shall take other action as it may deem proper to enforce thepayment of the tax by the appointment of a receiver of the property of thecorporation, or otherwise. A party aggrieved by a final order of the court mayseek review of the order in the supreme court by writ of certiorari inaccordance with the procedures contained in § 42-35-16.
