Rhode Island Statutes

§ 44-53-2 — § 44-53-2. "Levyâ€� defined.

Rhode Island·Title 44 Taxation·Ch. 44-53 Levy and Distraint

§ 44-53-2. "Levyâ€� defined.

"Levy�, as used in this chapter, includes the power of distraint and seizure by any means. A levy shall extend only to property possessed and obligations existing at the time. In any case in which the tax administrator may levy upon property or rights to property, the tax administrator may seize and sell the property or rights to property, whether real or personal, tangible or intangible.

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Rhode Island § 44-53-2 (§ 44-53-2. "Levyâ€� defined.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

P.L. 1993, ch. 138, art. 68, § 1.

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