§ 44-11-38 - Collection by writ of execution.
SECTION 44-11-38
§ 44-11-38 Collection by writ ofexecution. – If any tax or penalty imposed by this chapter is not paid within thirty (30)days after the tax or penalty shall become due and payable, the taxadministrator, in addition to any other powers provided by law, may petitionthe sixth (6th) division of the district court for a writ of execution, settingforth the nonpayment of the tax or penalty. The court shall appoint a time fora 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 summarily proceedto hear the parties. If upon the hearing it shall appear that the tax orpenalty is unpaid, the court shall issue an execution for the collection of thetax or penalty, which shall run to the sheriffs, or their deputies, of theseveral counties of this state, and in which the officer making service of theexecution shall be commanded to levy upon the property of the corporation asmay be taken on execution, and the officer charged with the service of theexecution shall serve the execution as commanded, and shall sell the propertyseized as property is sold when taken on execution in actions at law, or thecourt shall take any other action as it may deem proper to enforce the paymentof the tax by the appointment of a receiver of the property of the corporationor otherwise. A party aggrieved by a final order of the court may seek reviewof the order in the supreme court by writ of certiorari in accordance with theprocedures contained in § 42-35-16.