Rhode Island General Laws 44-15-15. 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 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. 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.
History of Section.
G.L. 1956, §§ 44-15-5-J, 44-15-15; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1982, ch. 388, §§ 3, 11; P.L. 1984, ch. 183, § 6; P.L. 1985, ch. 150, § 45.
Terms Used In Rhode Island General Laws 44-15-15
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.