Rhode Island § 44-13-32 § 44-13-32. Appeals.

Rhode Island Statutes

§ 44-13-32 — § 44-13-32. Appeals.

Rhode Island·Title 44 Taxation·Ch. 44-13 Public Service Corporation Tax

§ 44-13-32. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of
            this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this section shall be expressly made conditional
            upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for
            and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the
            taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
         

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§ 44-13-32. Appeals.

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.

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