R.I. Gen. Laws § 44-13-32 — 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.