§ 44-8-7 - Summons of person holding property of nonresident or absent taxpayer.
SECTION 44-8-7
§ 44-8-7 Summons of person holdingproperty of nonresident or absent taxpayer. – If any person legally taxed shall be out of the state, or depart from thestate, leaving no property liable for the tax, the collector may summon theattorney, agent, factor, trustee, or debtor of the person before the districtcourt of the district in which the city or town where the tax is assessed issituated, to declare on oath how much property, if any, of the absent person,he or she has in his or her possession; and if he or she has sufficientproperty, he or she shall pay the tax and charges, or deliver to the collectorsufficient property to pay the tax and charges.