Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-67-9 — Appeals
from administrative orders or decisions made pursuant to any provisions of
this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The compassion centerâs right to appeal under this section shall be conditional
upon prepayment of all surcharges, interest, and penalties, unless the compassion
center moves for and is granted an exemption from the prepayment requirement, pursuant
to § 8-8-26. Following the appeal, if the court determines that the compassion center is entitled
to a refund, the compassion center shall be paid interest on the refund at the rate
provided in § 44-1-7.1.
Source: official text