§ 44-31.2-8 — § 44-31.2-8. Hearings and appeals.

Rhode Island § 44-31.2-8

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-31.2: Motion Picture Production Tax Credits

Text

§ 44-31.2-8. Hearings and appeals.

(a) From an action of the film office. For matters pertaining exclusively to application, production, and certification of motion picture productions, any person aggrieved by a denial action of the film office under this chapter shall notify the director of the film office in writing, within thirty (30) days from the date of mailing of the notice of denial action by the film office and request a hearing relative to the denial or action. The director of the film office shall, as soon as is practicable, fix a time and place of hearing, and shall render a final decision. Appeals from a final decision of the director of the film office under this chapter are to the sixth (6th) division district court pursuant to chapter 35 of title 42 of the general laws.

(b) From denial of tax credit. Any person aggrieved by the tax administrator's denial of a tax credit or tax benefit in this section shall notify the tax administrator in writing within thirty (30) days from the date of mailing of the notice of denial of the tax credit and request a hearing relative to the denial of the tax credit. The tax administrator shall, as soon as is practicable, fix a time and place for a hearing, and shall render a final decision. Appeals from a final decision of the tax administrator under this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8 of the general laws. The taxpayer's right to appeal is expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer files a timely motion for exemption from prepayment with the district court in accordance with the requirements imposed pursuant to § 8-8-26 of the general laws.

Legislative History

P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006, ch. 20, § 2.