R.I. Gen. Laws § 44-31.3-3 — Hearings and appeals

(a) From an action of the film office. For matters pertaining exclusively to application, production, and certification of
musical and theatrical productions, any person aggrieved by a denial action of the
film office under this chapter shall notify the director of the film office in writing,
within thirty (30) days from the date of mailing of the notice of denial action by
the film office and request a hearing relative to the denial or action. The director
of the film office shall, as soon as is practicable, fix a time and place of hearing,
and shall render a final decision. Appeals from a final decision of the director of
the film office under this chapter are to the sixth (6th) division district court
pursuant to chapter 35 of title 42.
(b) From denial of tax credit. Any person aggrieved by the tax administrator’s denial of a tax credit or tax benefit
in this section shall notify the tax administrator in writing within thirty (30) days
from the date of mailing of the notice of denial of the tax credit and request a hearing
relative to the denial of the tax credit. The tax administrator shall, as soon as
is practicable, fix a time and place for a hearing, and shall render a final decision.
Appeals from a final decision of the tax administrator under this chapter are to the
sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal is expressly made conditional upon prepayment of
all taxes, interest, and penalties, unless the taxpayer files a timely motion for
exemption from prepayment with the district court in accordance with the requirements
imposed pursuant to § 8-8-26.