TITLE 44
Taxation
CHAPTER 44-53
Levy and Distraint
SECTION 44-53-5
§ 44-53-5 Continuing levy on salary and
wages.
The effect of a levy on salary or wages payable to or received by a taxpayer
shall be continuous from the date the levy is first made until the liability
out of which the levy arose is satisfied or becomes unenforceable by reason of
lapse of time. The effect of a levy on any other property or rights to property
shall remain in effect for six months (6) from the date the levy is first made
or until the liability out of which the levy arose is satisfied or becomes
unenforceable by reason of lapse of time. With respect to a levy described in
this section, the tax administrator shall promptly release the levy when the
liability out of which the levy arose is satisfied or becomes unenforceable by
reason of lapse of time, and shall promptly notify the person upon whom the
levy was made that the levy has been released.
History of Section.
(P.L. 1993, ch. 138, art. 68, § 1.)
