Rhode Island General Laws
Chapter 44-17 - Taxation of Insurance Companies
Section 44-17-5. - Appeals.

§ 44-17-5. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this chapter is 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. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
History of Section.G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-5; P.L. 1976, ch. 140, § 26; P.L. 1982, ch. 388, §§ 3, 12; P.L. 1984, ch. 183, § 7; P.L. 1985, ch. 150, § 46.

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