State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-37SECTION 44-14-37
§ 44-14-37 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 appearthat the tax or penalty is unpaid, the court shall immediately issue anexecution for the collection of the tax or penalty, which shall run to thesheriffs, or their deputies, of the several counties of this state, and inwhich the officer making service of the execution shall be commanded to levyupon the property of the banking institutions as may be taken on execution. Theofficer properly charged with the service of the execution shall serve theexecution as commanded, and shall sell the seized property as property is soldwhen taken on execution in actions at law, or the court shall take any otheraction as it may deem proper to enforce the payment of the tax by theappointment of a receiver of the property of the banking institution. A partyaggrieved by a final order of the court may seek review of the order in thesupreme court by writ of certiorari in accordance with the procedures containedin § 42-35-16.
