§ 44-70-15 — § 44-70-15. Hearings and appeals.

Rhode Island § 44-70-15

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-70: Cannabis Tax

Text

§ 44-70-15. Hearings and appeals.

(a) Any person aggrieved by any action under this chapter of the tax administrator or his or her authorized agent for which a hearing is not elsewhere provided may apply to the tax administrator, in writing, within thirty (30) days of the action for a hearing, stating the reasons why the hearing should be granted and the manner of relief sought. The tax administrator shall notify the applicant of the time and place fixed for the hearing. After the hearing, the tax administrator may make the order in the premises as may appear to the tax administrator just and lawful and shall furnish a copy of the order to the applicant. The tax administrator may, by notice in writing, at any time, order a hearing on his or her own initiative and require the licensee or any other individual whom the tax administrator believes to be in possession of information concerning any growing, processing, distribution, sales, or transfer of cannabis products to appear before the tax administrator or his or her authorized agent with any specific books of account, papers, or other documents, for examination relative to the hearing.

(b) Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth 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.

Legislative History

P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.