2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-8 - Collection by Distress
Section 44-8-8 - Distress warrant against person holding property of nonresident or absentee.
§ 44-8-8. Distress warrant against person holding property of nonresident or absentee.
If any person summoned shall neglect to appear, or refuse to make oath, or having made oath shall refuse to pay the tax and charges, or to deliver to the collector sufficient property to pay the tax and charges, if the person has sufficient property, the district court shall grant to the collector a warrant of distress against the proper goods and chattels of the person summoned, and the collector may distrain and sell the goods and chattels wherever found, or so much of the goods and chattels as will pay the tax and all interest and expenses, in the manner provided by this chapter; and the district court shall have jurisdiction in the premises, although the amount involved shall exceed one thousand dollars ($1,000).
History of Section.
(G.L. 1896, ch. 48, § 29; G.L. 1909, ch. 60, § 31; G.L. 1923, ch. 62, § 31; G.L. 1938, ch. 32, §§ 16, 30; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-8.)
