The Rhode Island Receiver is a state-appointed position that oversees and enforces the collection of state taxes. The Rhode Island Receiver is responsible for collecting delinquent taxes, such as income tax, sales and use tax, corporate tax, and estate taxes. Rhode Island law also allows the Receiver to take over and manage a taxpayer’s business operations when necessary to collect delinquent taxes. The Receiver is also responsible for enforcing payment plans and interest assessments on delinquent taxes. There are three types of Rhode Island Receivers: the General Receiver, the Special Receiver, and the Receiver of Taxes. The General Receiver is appointed by the Governor to oversee the collection of all state taxes. The Special Receiver is appointed to take control of a particular taxpayer’s business operations. The Receiver of Taxes is appointed by the Governor to collect delinquent estate taxes.