Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-23-33 — 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 taxpayerâs right to appeal under this section 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 requirements pursuant to § 8-8-26.
Source: official text