Rhode Island § 44-17-5 § 44-17-5. Appeals.

Rhode Island Statutes

§ 44-17-5 — § 44-17-5. Appeals.

Rhode Island § 44-17-5

Title 44Taxation

Ch. 44-17Taxation of Insurance Companies

This text of Rhode Island § 44-17-5 (§ 44-17-5. Appeals.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-17-5 (2026).

Text

§ 44-17-5. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of
            this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this chapter is 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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§ 44-17-5. Appeals.

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this chapter is 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.

Legislative History

G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-5; P.L. 1976, ch. 140, § 26; P.L. 1982, ch. 388, §§ 3, 12; P.L. 1984, ch. 183, § 7; P.L. 1985, ch. 150, § 46.