R.I. Gen. Laws § 44-19-18 — 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.