§ 44-53-8 - Exemptions.
SECTION 44-53-8
§ 44-53-8 Exemptions. – (a) There shall be exempt from levy the following property:
(1) Those items of wearing apparel and school books that arenecessary for the taxpayer or for the members of the taxpayer's family.
(2) If the taxpayer is the head of the family, the fuel,provisions, furniture and personal effects in the taxpayer's household, and ofthe arms for personal use, livestock, and poultry of the taxpayer, that doesnot exceed fifteen hundred dollars ($1,500) in value.
(3) The books and tools necessary for the trade, business orprofession of the taxpayer that does not exceed in the aggregate one thousanddollars ($1,000) in value.
(4) Any amount payable to individuals with respect to theirunemployment, including any portion payable with respect to dependents, underan unemployment compensation law of the United States, or of any state.
(5) Mail, addressed to any person, which has not beendelivered to the addressee.
(6) Annuity or pension payments under the Railroad RetirementAct, 45 U.S.C. § 231 et seq., benefits under the Railroad UnemploymentInsurance Act, 45 U.S.C. § 351 et seq., special pension payments receivedby a person whose name has been entered on the Army, Navy, Air Force and CoastGuard Medal of Honor Roll, 38 U.S.C. § 1562, and annuities based onretired or retainer pay under chapter 73 of title 10 of the United States Code,10 U.S.C. § 1431 et seq.
(7) Any amount payable to an individual as workers'compensation, including any portion payable with respect to dependents under aworkers' compensation law of the United States, or of any state.
(8) If the taxpayer is required by judgment of a court ofcompetent jurisdiction, entered prior to the date of levy, to contribute to thesupport of the taxpayer's minor children, the amount of their salary, wages, orother income that is necessary to comply with the judgment.
(9) Any amount payable to or received by an individual aswages or salary for personal services, or as income derived from other sources,during any period, to the extent that the total of the amounts payable to orreceived by them during that period does not exceed the applicable exemptamount determined under subsection (d) of this section.
(10) In addition to the exemptions listed in this section,any property exempt from levy and execution under § 9-26-4 shall also beexempt under this chapter.
(b) The person seizing property of the type described insubsection (a) of this section shall appraise and set aside to the owner theamount of the property declared to be exempt. If the taxpayer objects at thetime of seizure to the valuation fixed by the person making the seizure, thetax administrator shall summon three (3) disinterested individuals who shallmake the valuation.
(c) Notwithstanding any other law, no property or rights toproperty shall be exempt from levy other than the property specifically madeexempt by subsection (a) of this section.
(d) In the case of individuals who are paid or receive all oftheir wages, salary, and other income on a weekly basis, the amount of thewages, salary, and other income payable to or received by them during any weekwhich is exempt from levy under subdivision (a)(9) of this section shall be:
(A) Seventy-five dollars ($75.00), plus
(B) Twenty-five dollars ($25.00) for each individual who isspecified in a written statement which is submitted to the person on whomnotice of levy is served and which is verified in the manner the taxadministrator shall prescribe by regulations and:
(I) Over half of whose support for the payroll period wasreceived from the taxpayer,
(II) Who is the spouse of the taxpayer, or who bears arelationship to the taxpayer specified in 26 U.S.C. § 152(a)(1) – (9)relating to definition of dependents, and
(III) Who is not a minor child of the taxpayer with respectto whom amounts are exempt from levy under subsection (a)(8) of this sectionfor the payroll period.
(ii) For the purposes of item (i)(B)(II) of this subdivision,"payroll period" shall be substituted for "taxable year" each place it appearsin 26 U.S.C. § 152(a)(9).
(2) In the case of any individual not described insubdivision (1) of this subsection, the amount of the wages, salary, and otherincome payable to or received by them during any applicable pay period or otherfiscal period, as determined under regulations prescribed by the taxadministrator, which is exempt from levy under subdivision (a)(9) of thissection shall be an amount, determined under those regulations, which as nearlyas possible will result in the same total exemption from levy for theindividual over a period of time as the individual would have under subdivision(a)(1) of this section if, during that period of time, the individual were paidor received wages, salary, or other income on a regular weekly basis.