§ 44-67-9. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The compassion center’s right to appeal under this section shall be conditional upon prepayment of all surcharges, interest, and penalties, unless the compassion center moves for and is granted an exemption from the prepayment requirement, pursuant to § 8-8-26. Following the appeal, if the court determines that the compassion center is entitled to a refund, the compassion center shall be paid interest on the refund at the rate provided in § 44-1-7.1.
History of Section.P.L. 2011, ch. 151, art. 19, § 17.
Structure Rhode Island General Laws
Chapter 44-67 - The Compassion Center Surcharge Act
Section 44-67-1. - Short title.
Section 44-67-2. - Definitions.
Section 44-67-3. - Imposition of surcharge — Compassion centers.
Section 44-67-5. - Setoff for delinquent payment of surcharge.
Section 44-67-7. - Claims for refund — Hearing upon denial.
Section 44-67-8. - Hearing by tax administrator on application.
Section 44-67-10. - Compassion center records.
Section 44-67-11. - Method of payment and deposit of surcharge.