Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-65-9
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. 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 of the Rhode Island general laws, as amended.
Amendment history
History of Section. P.L. 2007, ch. 73, art. 11, § 3.
Source: view the official text
In this chapter (13 sections)
- 44-65-1 · Short title
- 44-65-2 · Definitions
- 44-65-3 · Repealed
- 44-65-4 · Returns
- 44-65-5 · Set-off for delinquent payment of surcharge
- 44-65-6 · Surcharge on available information â Interest on…
- 44-65-7 · Claims for refund â Hearing upon denial
- 44-65-8 · Hearing by tax administrator on application
- 44-65-9 · Appeals
- 44-65-10 · Provider records
- 44-65-11 · Method of payment and deposit of surcharge
- 44-65-12 · Rules and regulations
- 44-65-13 · Severability