Rhode Island General Laws 44-53-7. Records on property subject to levy
Current as of: 2023 | Check for updates
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If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the tax administrator, exhibit the books or records to the tax administrator.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
Terms Used In Rhode Island General Laws 44-53-7
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Levy: as used in this chapter , includes the power of distraint and seizure by any means. See Rhode Island General Laws 44-53-2
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6