§ 44-44-21. Judicial review.
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.
History of Section.P.L. 1988, ch. 241, § 4.
Structure Rhode Island General Laws
Section 44-44-2. - Definitions.
Section 44-44-3. - Imposition of tax on beverage containers.
Section 44-44-3.1. - Permit required.
Section 44-44-3.2. - Penalty for operation without a permit — Injunctive relief.
Section 44-44-3.3. - Partial periods.
Section 44-44-3.4. - Issuance of permit — Assignment prohibited — Display.
Section 44-44-3.5. - Application due date — Weekends and holidays — Mailing.
Section 44-44-3.6. - Exemption.
Section 44-44-3.7. - Imposition of tax on hard-to-dispose material.
Section 44-44-3.8. - Hard-to-dispose material control and recycling oversight commission.
Section 44-44-4. - Filing of returns and extensions of time for filing returns.
Section 44-44-4.1. - Penalties on delinquent payments.
Section 44-44-5, 44-44-6. - Repealed.
Section 44-44-7. - Collection powers.
Section 44-44-8. - Records required — Inspection of records.
Section 44-44-10. - Deposit of moneys.
Section 44-44-11, 44-44-12. - Repealed.
Section 44-44-13. - Contingency provision.
Section 44-44-14, 44-44-15. - Repealed.
Section 44-44-16. - Rules and regulations — Forms.
Section 44-44-17. - Deficiency determination — Determination without return.
Section 44-44-18. - Notice of determination.
Section 44-44-18.1. - Pecuniary penalties for deficiencies.
Section 44-44-19. - Payment of refunds.
Section 44-44-21. - Judicial review.