§ 44-1-29. Collection by writ of execution.
(a) Whenever the full amount of any state tax or any portion or deficiency, as finally
determined by the tax administrator, or any surcharge that is required to be remitted
to the tax division pursuant to § 39-21.1-14 is not paid within thirty (30) days after the tax or penalty becomes due and payable,
the tax administrator, in addition to any other powers provided by law, may petition
the sixth division of the district court for a writ of execution, setting forth the
nonpayment of the tax, surcharge or penalty; and the court shall immediately appoint
a time for a hearing and cause a reasonable noti
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§ 44-1-29. Collection by writ of execution.
(a) Whenever the full amount of any state tax or any portion or deficiency, as finally
determined by the tax administrator, or any surcharge that is required to be remitted
to the tax division pursuant to § 39-21.1-14 is not paid within thirty (30) days after the tax or penalty becomes due and payable,
the tax administrator, in addition to any other powers provided by law, may petition
the sixth division of the district court for a writ of execution, setting forth the
nonpayment of the tax, surcharge or penalty; and the court shall immediately appoint
a time for a hearing and cause a reasonable notice of the meeting to be given to the
adverse party, and at the time and place of the return of the notice shall proceed
summarily to hear the parties.
(b) If upon the hearing it appears that the tax, penalty, or surcharge that is required
to be remitted to the tax division pursuant to § 39-21.1-14 is unpaid, the court shall immediately issue an execution for the collection of the
tax, penalty or surcharge, which shall run to the sheriffs, or their deputies, of
the several counties of this state, and in which the officer making service of the
execution shall be commanded to levy upon the property of the party as may be taken
on execution, and the officer charged with the service of the execution shall serve
the execution as commanded, and shall sell the property seized as property is sold
when taken on execution in actions at law, or the court shall take other action as
it may deem proper to enforce the payment of the tax by the appointment of the receiver
of the property of the party or otherwise. A party aggrieved by a final order of the
court may seek review of the order in the Supreme Court by writ of certiorari in accordance
with the procedures contained in § 42-35-16.