§ 44-53-5 - Continuing levy on salary and wages. - Rhode Island Statutes

SECTION 44-53-5

   § 44-53-5  Continuing levy on salary andwages. – The effect of a levy on salary or wages payable to or received by a taxpayershall be continuous from the date the levy is first made until the liabilityout of which the levy arose is satisfied or becomes unenforceable by reason oflapse of time. The effect of a levy on any other property or rights to propertyshall remain in effect for six months (6) from the date the levy is first madeor until the liability out of which the levy arose is satisfied or becomesunenforceable by reason of lapse of time. With respect to a levy described inthis section, the tax administrator shall promptly release the levy when theliability out of which the levy arose is satisfied or becomes unenforceable byreason of lapse of time, and shall promptly notify the person upon whom thelevy was made that the levy has been released.