State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-30 > 44-30-90SECTION 44-30-90
§ 44-30-90 Review of tax administrator'sdecision. – (a) General. Any taxpayer aggrieved by the decision of the taxadministrator or his or her designated hearing officer as to his or her RhodeIsland personal income tax may within thirty (30) days after notice of thedecision is sent to the taxpayer by certified or registered mail, directed tohis or her last known address, petition the sixth division of the districtcourt pursuant to chapter 8 of title 8 setting forth the reasons why thedecision is alleged to be erroneous and praying relief therefrom. Upon thefiling of any complaint, the clerk of the court shall issue a citation,substantially in the form provided in § 44-5-26 to summon the taxadministrator to answer the complaint, and the court shall proceed to hear thecomplaint and to determine the correct amount of the liability as in any otheraction for money, but the burden of proof shall be as specified in §8-8-28.
(b) Judicial review sole remedy of taxpayer. Thereview of a decision of the tax administrator provided by this section shall bethe exclusive remedy available to any taxpayer for the judicial determinationof the liability of the taxpayer for Rhode Island personal income tax.
(c) Date of finality of tax administrator's decision.A decision of the tax administrator shall become final upon the expiration ofthe time allowed for petitioning the district court if no timely petition isfiled, or upon the final expiration of the time for further judicial review ofthe case.
