Title 44

Chapter 30
Personal Income Tax

Part VI
Procedure and Administration

R.I. Gen. Laws 44-30-90

 44-30-90.  Review of tax administrator's decision.

(a) General.  Any taxpayer aggrieved by the decision of the tax administrator or his or her designated hearing officer as to his or her Rhode Island personal income tax may within thirty (30) days after notice of the decision is sent to the taxpayer by certified or registered mail, directed to his or her last known address, petition the sixth division of the district court pursuant to chapter 8 of title 8 setting forth the reasons why the decision is alleged to be erroneous and praying relief therefrom. Upon the filing of any complaint, the clerk of the court shall issue a citation, substantially in the form provided in 44-5-26 to summon the tax administrator to answer the complaint, and the court shall proceed to hear the complaint and to determine the correct amount of the liability as in any other action for money, but the burden of proof shall be as specified in 8-8-28.

(b) Judicial review sole remedy of taxpayer.  The review of a decision of the tax administrator provided by this section shall be the exclusive remedy available to any taxpayer for the judicial determination of the liability of the taxpayer for Rhode Island personal income tax.

(c) Date of finality of tax administrator's decision.  A decision of the tax administrator shall become final upon the expiration of the time allowed for petitioning the district court if no timely petition is filed, or upon the final expiration of the time for further judicial review of the case.

History of Section.
P.L. 1971, ch. 8, art. 1, 1; P.L. 1976, ch. 140, 32; P.L. 1982, ch. 388, 26; P.L. 1984, ch. 183, 12.