Title 44
Taxation

Chapter 19
Sales and Use Taxes — Enforcement and Collection

R.I. Gen. Laws 44-19-18



 44-19-18.  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.

History of Section.
P.L. 1947, ch. 1887, art. 2, 41; G.L. 1956, 44-19-18; P.L. 1976, ch. 140, 27; P.L. 1982, ch. 388, 3, 13; P.L. 1984, ch. 183, 8.