Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-52-9
Appeals. [Contingent repeal â See notes following § 44-52-1.]
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 provider 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.
Amendment history
History of Section. P.L. 1992, ch. 133, art. 76, § 1.
Source: view the official text
In this chapter (14 sections)
- 44-52-1 · Short title. [Contingent repeal â See notes.]
- 44-52-2 · Definitions. [Contingent repeal â See notes following §…
- 44-52-3 · Imposition of provider assessment â Outpatient health care…
- 44-52-4 · Returns. [Contingent repeal â See notes following §…
- 44-52-5 · Set-off for delinquent provider assessment. [Contingent…
- 44-52-6 · Provider assessment on available information â Interest on…
- 44-52-7 · Claims for refund â Hearing upon denial. [Contingent repeal…
- 44-52-8 · Hearing by tax administrator on application. [Contingent…
- 44-52-9 · Appeals. [Contingent repeal â See notes following §…
- 44-52-10 · Provider records. [Contingent repeal â See notes following…
- 44-52-11 · Method of payment and deposit of provider assessment.…
- 44-52-12 · Rules and regulations. [Contingent repeal â See notes…
- 44-52-13 · Release of provider assessment information. [Contingent…
- 44-52-14 · Severability. [Contingent repeal â See notes following §…