§ 44-15-16 Collection by writ ofexecution. – (a) If any tax or penalty imposed by this chapter shall not be paid withinthirty (30) days after the tax or penalty is due and payable, the taxadministrator, in addition to any other powers provided by law, may petitionthe sixth (6=ss th=ks ) division of the district court for a writ of execution,setting forth the nonpayment of the tax or penalty.
(b) The court shall appoint a time for a hearing and shallcause a reasonable notice to be given to the adverse party, and at the time andplace of the return of the notice shall proceed summarily to hear the parties.
(c) If upon the hearing it shall appear that the tax orpenalty is unpaid, the court shall immediately 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 banking institutions or credit unions 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 such 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 or creditunion, or otherwise.
(d) A party aggrieved by a final order of the court may seekreview of the order in the supreme court by writ of certiorari in accordancewith the procedures contained in § 42-35-16.
§ 44-15-16 Collection by writ ofexecution. – (a) If any tax or penalty imposed by this chapter shall not be paid withinthirty (30) days after the tax or penalty is due and payable, the taxadministrator, in addition to any other powers provided by law, may petitionthe sixth (6=ss th=ks ) division of the district court for a writ of execution,setting forth the nonpayment of the tax or penalty.
(b) The court shall appoint a time for a hearing and shallcause a reasonable notice to be given to the adverse party, and at the time andplace of the return of the notice shall proceed summarily to hear the parties.
(c) If upon the hearing it shall appear that the tax orpenalty is unpaid, the court shall immediately 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 banking institutions or credit unions 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 such 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 or creditunion, or otherwise.
(d) A party aggrieved by a final order of the court may seekreview of the order in the supreme court by writ of certiorari in accordancewith the procedures contained in § 42-35-16.
§ 44-15-16 Collection by writ ofexecution. – (a) If any tax or penalty imposed by this chapter shall not be paid withinthirty (30) days after the tax or penalty is due and payable, the taxadministrator, in addition to any other powers provided by law, may petitionthe sixth (6=ss th=ks ) division of the district court for a writ of execution,setting forth the nonpayment of the tax or penalty.
(b) The court shall appoint a time for a hearing and shallcause a reasonable notice to be given to the adverse party, and at the time andplace of the return of the notice shall proceed summarily to hear the parties.
(c) If upon the hearing it shall appear that the tax orpenalty is unpaid, the court shall immediately 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 banking institutions or credit unions 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 such 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 or creditunion, or otherwise.
(d) A party aggrieved by a final order of the court may seekreview of the order in the supreme court by writ of certiorari in accordancewith the procedures contained in § 42-35-16.
