R.I. Gen. Laws § 44-70-15 — Hearings and appeals

(a) Any person aggrieved by any action under this chapter of the tax administrator or
his or her authorized agent for which a hearing is not elsewhere provided may apply
to the tax administrator, in writing, within thirty (30) days of the action for a
hearing, stating the reasons why the hearing should be granted and the manner of relief
sought. The tax administrator shall notify the applicant of the time and place fixed
for the hearing. After the hearing, the tax administrator may make the order in the
premises as may appear to the tax administrator just and lawful and shall furnish
a copy of the order to the applicant. The tax administrator may, by notice in writing,
at any time, order a hearing on his or her own initiative and require the licensee
or any other individual whom the tax administrator believes to be in possession of
information concerning any growing, processing, distribution, sales, or transfer of
cannabis products to appear before the tax administrator or his or her authorized
agent with any specific books of account, papers, or other documents, for examination
relative to the hearing.
(b) 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 taxpayer’s right to appeal under this section shall be expressly made conditional
upon prepayment of all taxes, interest, and penalties, unless the taxpayer moves for
and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.