Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-51-9 — 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 providerâs right to appeal under this section shall be expressly made conditional
upon prepayment of all assessments, interest, and penalties unless the provider moves
for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the provider is entitled to a refund, the
provider shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
Source: official text