§ 44-1-29 - Collection by writ of execution.
SECTION 44-1-29
§ 44-1-29 Collection by writ of execution.– (a) Whenever the full amount of any state tax or any portion or deficiency, asfinally determined by the tax administrator, or any surcharge that is requiredto be remitted to the tax division pursuant to § 39-21.1-14 is paid withinthirty (30) days after the tax or penalty becomes due and payable, the taxadministrator, in addition to any other powers provided by law, may petitionthe sixth division of the district court for a writ of execution, setting forththe nonpayment of the tax, surcharge or penalty; and the court shallimmediately appoint a time for a hearing and cause a reasonable notice of themeeting to be given to the adverse party, and at the time and place of thereturn of the notice shall proceed summarily to hear the parties.
(b) If upon the hearing it appears that the tax, penalty, orsurcharge that is required to be remitted to the tax division pursuant to§ 39-21.1-14 is unpaid, the court shall immediately issue an execution forthe collection of the tax, penalty or surcharge, which shall run to thesheriffs, or their deputies, of the several counties of this state, and inwhich the officer making service of the execution shall be commanded to levyupon the property of the party as may be taken on execution, and the officercharged with the service of the execution shall serve the execution ascommanded, and shall sell the property seized as property is sold when taken onexecution in actions at law, or the court shall take other action as it maydeem proper to enforce the payment of the tax by the appointment of thereceiver of the property of the party or otherwise. A party aggrieved by afinal order of the court may seek review of the order in the Supreme Court bywrit of certiorari in accordance with the procedures contained in §42-35-16.