(a)  If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty is due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty.

Terms Used In Rhode Island General Laws 44-15-16

  • Banking institution: means and includes a national banking association with its principal office or a branch located within the limits of this state, a state bank, trust company, savings bank (state or federal), building and loan association, and savings and loan association (state or federal), and loan and investment company organized under the laws of this state or having its principal place of business or a branch in this state:

    (2)(i)  "Deposits" means and includes:

    (A)  In the case of a national banking association, state bank, trust company, or savings bank (state or federal), savings deposits, participation deposits, or time deposits of any kind which bear interest or which are entitled to dividends;

    (B)  In the case of a building and loan association or a savings and loan association, outstanding shares of stock of every class and however designated plus divided earnings applicable to the stock, or time deposits of any kind, but shall not include shares of stock and the divided earnings applicable, or time deposits of any kind pledged as collateral to secure mortgage loans on real estate;

    (C)  In the case of a loan and investment company, deposits, or time deposits of any kind, which bear interest; also fully paid or partly paid certificates of investment, but not including payments made on investment certificates hypothecated as collateral against loans. See Rhode Island General Laws 44-15-1

  • Credit union: means and includes a credit union with its principal place of business or a branch of the credit union in this state. See Rhode Island General Laws 44-15-1.1
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.

(b)  The court shall appoint a time for a hearing and shall cause a reasonable notice 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.

(c)  If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall immediately issue an execution for the collection of the tax or penalty, 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 banking institutions or credit unions as may be taken on execution. The officer properly charged with the service of the execution shall serve the execution as commanded, and shall sell the seized property as property is sold when taken on execution in actions at law, or the court shall take such other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the banking institution or credit union, or otherwise.

(d)  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.

History of Section.
G.L. 1956, §§ 44-15-5-K, 44-15-16; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1986, ch. 410, § 1.