State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-31-2 > 44-31-2-8SECTION 44-31.2-8
§ 44-31.2-8 Hearings and appeals. –(a) From an action of the film office. For matters pertainingexclusively to application, production, and certification of motion pictureproductions, any person aggrieved by a denial action of the film office underthis chapter shall notify the director of the film office in writing, withinthirty (30) days from the date of mailing of the notice of denial action by thefilm office and request a hearing relative to the denial or action. Thedirector of the film office shall, as soon as is practicable, fix a time andplace of hearing, and shall render a final decision. Appeals from a finaldecision of the director of the film office under this chapter are to the sixth(6th) division district court pursuant to chapter 35 of title 42 of the generallaws.
(b) From denial of tax credit. Any person aggrieved bythe tax administrator's denial of a tax credit or tax benefit in this sectionshall notify the tax administrator in writing within thirty (30) days from thedate of mailing of the notice of denial of the tax credit and request a hearingrelative to the denial of the tax credit. The tax administrator shall, as soonas is practicable, fix a time and place for a hearing, and shall render a finaldecision. Appeals from a final decision of the tax administrator under thischapter are to the sixth (6th) division district court pursuant to chapter 8 oftitle 8 of the general laws. The taxpayer's right to appeal is expressly madeconditional upon prepayment of all taxes, interest, and penalties, unless thetaxpayer files a timely motion for exemption from prepayment with the districtcourt in accordance with the requirements imposed pursuant to § 8-8-26 ofthe general laws.
