Rhode Island § 44-8-7 § 44-8-7. Summons of person holding property of nonresident or absent taxpayer.

Rhode Island Statutes

§ 44-8-7 — § 44-8-7. Summons of person holding property of nonresident or absent taxpayer.

Rhode Island § 44-8-7

Title 44Taxation

Ch. 44-8Collection by Distress

This text of Rhode Island § 44-8-7 (§ 44-8-7. Summons of person holding property of nonresident or absent taxpayer.) 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 § 44-8-7 (2026).

Text

§ 44-8-7. Summons of person holding property of nonresident or absent taxpayer.
If any person legally taxed shall be out of the state, or depart from the state, leaving
            no property liable for the tax, the collector may summon the attorney, agent, factor,
            trustee, or debtor of the person before the district court of the district in which
            the city or town where the tax is assessed is situated, to declare on oath how much
            property, if any, of the absent person, he or she has in his or her possession; and
            if he or she has sufficient property, he or she shall pay the tax and charges, or
            deliver to the collector sufficient property to pay the tax and char

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§ 44-8-7. Summons of person holding property of nonresident or absent taxpayer.

If any person legally taxed shall be out of the state, or depart from the state, leaving no property liable for the tax, the collector may summon the attorney, agent, factor, trustee, or debtor of the person before the district court of the district in which the city or town where the tax is assessed is situated, to declare on oath how much property, if any, of the absent person, he or she has in his or her possession; and if he or she has sufficient property, he or she shall pay the tax and charges, or deliver to the collector sufficient property to pay the tax and charges.

Legislative History

G.L. 1896, ch. 48, § 28; G.L. 1909, ch. 60, § 30; G.L. 1923, ch. 62, § 30; G.L. 1938, ch. 32, §§ 15, 29; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-7.