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.
Amendment history
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
Source: view the official text
In this chapter (13 sections)
- 44-67-1 · Short title
- 44-67-2 · Definitions
- 44-67-3 · Imposition of surcharge â Compassion centers
- 44-67-4 · Returns
- 44-67-5 · Setoff for delinquent payment of surcharge
- 44-67-6 · Surcharge on available information â Interest on…
- 44-67-7 · Claims for refund â Hearing upon denial
- 44-67-8 · Hearing by tax administrator on application
- 44-67-9 · Appeals
- 44-67-10 · Compassion center records
- 44-67-11 · Method of payment and deposit of surcharge
- 44-67-12 · Rules and regulations
- 44-67-13 · Severability