§ 44-11.1-24 Appeals. –
Appeals from administrative orders or decision 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 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. 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
(P.L. 2010, ch. 136, § 1.)