§ 44-13-32 - Appeals. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-32

SECTION 44-13-32

§ 44-13-32 Appeals. – Appeals from administrative orders or decisions made pursuant to any provisionsof this chapter shall be to the sixth (6th) division district court pursuant tochapter 8 of title 8. The taxpayer's right to appeal under this section shallbe expressly made conditional upon prepayment of all taxes, interest, andpenalties unless the taxpayer moves for and is granted an exemption from theprepayment requirement pursuant to § 8-8-26. If the court, after appeal,holds that the taxpayer is entitled to a refund, the taxpayer shall also bepaid interest on the amount at the rate provided in § 44-1-7.1.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-32

SECTION 44-13-32

§ 44-13-32 Appeals. – Appeals from administrative orders or decisions made pursuant to any provisionsof this chapter shall be to the sixth (6th) division district court pursuant tochapter 8 of title 8. The taxpayer's right to appeal under this section shallbe expressly made conditional upon prepayment of all taxes, interest, andpenalties unless the taxpayer moves for and is granted an exemption from theprepayment requirement pursuant to § 8-8-26. If the court, after appeal,holds that the taxpayer is entitled to a refund, the taxpayer shall also bepaid interest on the amount at the rate provided in § 44-1-7.1.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-32

SECTION 44-13-32

§ 44-13-32 Appeals. – Appeals from administrative orders or decisions made pursuant to any provisionsof this chapter shall be to the sixth (6th) division district court pursuant tochapter 8 of title 8. The taxpayer's right to appeal under this section shallbe expressly made conditional upon prepayment of all taxes, interest, andpenalties unless the taxpayer moves for and is granted an exemption from theprepayment requirement pursuant to § 8-8-26. If the court, after appeal,holds that the taxpayer is entitled to a refund, the taxpayer shall also bepaid interest on the amount at the rate provided in § 44-1-7.1.