§ 44-53-4 - Notice before levy. - Rhode Island Statutes

SECTION 44-53-4

   § 44-53-4  Notice before levy. – (a) Levy may be made under § 44-53-1 upon the salary or wages or otherproperty of any person with respect to any unpaid tax after the taxadministrator has notified the person, in writing, of his or her intention tomake the levy. The notice shall be given thirty (30) days prior to the levy andshall be given:

   (1) in person, or

   (2) left at the dwelling or usual place of business of theperson, or

   (3) sent by certified or registered mail to the person's lastknown address no less than thirty (30) days before the day of the levy.

   (b) This section shall not apply to a levy if the taxadministrator has made a finding under the last sentence of § 44-53-1 thatthe collection of tax is in jeopardy.