Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-64-9 — 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 of the Rhode Island general laws, as amended. The providerâs right to appeal under
this section shall be expressly made conditional upon prepayment of all surcharges,
interest, and penalties, unless the provider moves for and is granted an exemption
from the prepayment requirement, pursuant to § 8-8-26 of the Rhode Island general laws, as amended. Following the appeal, if the court determines that the provider is entitled
to a refund, the provider shall also be paid interest on the refund at the rate provided
in § 44-1-7.1 of the Rhode Island general laws, as amended.
Source: official text