Section 42-9-3 - Situs of debts and intangible interest in property.
42-9-3. [Situs of debts and intangible interest in property.]
The situs of debts and obligations for the purpose of attachment shall be the domicile of the debtor or obliger and the situs of intangible interests in property, real or personal, legal or equitable, shall be the place where such property is located.