Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-44-21
Judicial review
Official textwebserver.rilegislature.govlast amended
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayerâs right to appeal under this section shall be 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. 1988, ch. 241, § 4.
Source: view the official text
In this chapter (27 sections)
- 44-44-1 · Purpose
- 44-44-2 · Definitions
- 44-44-3 · Imposition of tax on beverage containers
- 44-44-3.1 · [Repealed.]
- 44-44-3.2 · [Repealed.]
- 44-44-3.3 · [Repealed.]
- 44-44-3.4 · [Repealed.]
- 44-44-3.5 · [Repealed.]
- 44-44-3.6 · Exemption
- 44-44-3.7 · Imposition of tax on hard-to-dispose material
- 44-44-3.8 · Hard-to-dispose material control and recycling oversight…
- 44-44-4 · Filing of returns and extensions of time for filing returns
- 44-44-4.1 · Penalties on delinquent payments
- 44-44-7 · Collection powers
- 44-44-8 · Records required â Inspection of records
- 44-44-9 · Repealed
- 44-44-10 · Deposit of moneys
- 44-44-13 · Contingency provision
- 44-44-16 · Rules and regulations â Forms
- 44-44-17 · Deficiency determination â Determination without return
- 44-44-18 · Notice of determination
- 44-44-18.1 · Pecuniary penalties for deficiencies
- 44-44-19 · Payment of refunds
- 44-44-20 · Hearing on application
- 44-44-21 · Judicial review
- 44-44-22 · Information confidential
- 44-44-23 · Severability