Title 44
Taxation

Chapter 29
Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted

R.I. Gen. Laws § 44-29-12

§ 44-29-12. Appeals.

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. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 131; P.L. 1984, ch. 183, § 11.