R.I. Gen. Laws § 44-1-13 — Notice to administrator of constitutional or construction questions in court

Whenever in any proceeding in court, by appeal or otherwise, the constitutionality
or construction of any tax statute or the validity of the assessment of any tax is
in question, the court before which the proceeding is pending shall not proceed with
the hearing until notice, as the court may direct, has been given to the tax administrator
of the pending of the proceeding, so that the tax administrator may appear and be
heard with reference to the proceeding.