R.I. Gen. Laws § 44-30.3-13 — Appeals

Any person aggrieved by the decision of the tax administrator denying, in whole or
in part, relief claimed under this chapter, except when the denial is based upon late
filing of claim for relief may appeal the decision of the tax administrator to the
sixth (6th) division of the district court by filing a petition within thirty (30)
days after the denial.