Rhode Island Statutes

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

Rhode Island § 44-53-2
JurisdictionRhode Island
Title 44Taxation
Ch. 44-53Levy and Distraint

This text of Rhode Island § 44-53-2 (§ 44-53-2. "Levyâ€� defined.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
R.I. Gen. Laws § 44-53-2 (2026).

Text

§ 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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Legislative History

P.L. 1993, ch. 138, art. 68, § 1.

Nearby Sections

15
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Bluebook (online)
Rhode Island § 44-53-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ri/44-53-2.