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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-19-18

Appeals

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-18; P.L. 1976, ch. 140, § 27; P.L. 1982, ch. 388, §§ 3, 13; P.L. 1984, ch. 183, § 8.

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In this chapter (40 sections)
  1. 44-19-3 · Temporary permits
  2. 44-19-4 · Return of permit on cessation of business — Cancellation
  3. 44-19-5 · Suspension or revocation of permit — New permit
  4. 44-19-5.1 · Injunctive relief — Jurisdiction of court
  5. 44-19-6 · Penalty for business without permit
  6. 44-19-7 · Registration of retailers
  7. 44-19-8 · Separate listing of tax in price
  8. 44-19-9 · Advertisement as to assumption of tax by retailer
  9. 44-19-10 · Monthly returns and payments — Monthly reports by show…
  10. 44-19-10.1 · Prepayment of sales tax on cigarettes
  11. 44-19-10.2 · Floor stock tax on inventory
  12. 44-19-10.3 · Electronic filing of sales tax returns
  13. 44-19-11 · Deficiency determinations — Interest
  14. 44-19-12 · Pecuniary penalties for deficiencies
  15. 44-19-13 · Notice of determination
  16. 44-19-14 · Determination without return — Interest and penalties
  17. 44-19-15 · Jeopardy determinations
  18. 44-19-15.2 · Flea markets
  19. 44-19-16 · Finality of determination — Time payment due
  20. 44-19-17 · Hearing by administrator on application
  21. 44-19-18 · Appeals
  22. 44-19-19 · Judgment on review
  23. 44-19-20 · Interest and penalties on delinquent payments
  24. 44-19-20.1 · Interest on overpayments
  25. 44-19-21 · Taxes as debt to state — Lien on real estate
  26. 44-19-22 · Notice of transfer of business — Taxes due immediately
  27. 44-19-23 · Collection powers — Surety bond to pay
  28. 44-19-24 · Disposition of proceeds
  29. 44-19-25 · Claims for refund — Hearing — Judicial review
  30. 44-19-26 · Payment of refunds
  31. 44-19-27 · Records required — Users — Collectors of taxes —…
  32. 44-19-27.1 · Examination of taxpayer’s records — Witnesses
  33. 44-19-27.2 · Power to summon witnesses and evidence
  34. 44-19-27.3 · Service of summons
  35. 44-19-27.4 · Enforcement of summons
  36. 44-19-28 · Reports required as to use tax
  37. 44-19-29 · Access to records of state agencies
  38. 44-19-30 · Information confidential — Types of disclosure authorized
  39. 44-19-30.1 · Waiver of confidentiality
  40. 44-19-31 · Penalty for violations generally
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