280 R.I. Code R. § 280-RICR-20-15-2.13 - Appeals
A. Any Person aggrieved by a Notice of
Deficiency Determination issued by the Tax Administrator is entitled to an
administrative hearing. In order to request this hearing, the taxpayer must
notify the Tax Administrator in writing within thirty (30) days from the date
of the Notice of Deficiency Determination. The Tax Administrator shall, as soon
as practicable, set a time and place for hearing, and shall render a final
decision. The administrative hearing is the taxpayer's opportunity to present
valid records/invoices, as detailed above in §
2.8 of this Part, evidencing
tax paid on the seized items.
B.
Appeals from a final decision of the Tax Administrator shall be to the Rhode
Island Sixth (6th) Division District Court pursuant to R.I. Gen. Laws §
8-8-1 et seq. The taxpayer's right to appeal to the district court is expressly made
conditional upon prepayment of all taxes, interest, and penalties, unless the
taxpayer files a timely motion for exemption from prepayment with the district
court in accordance with the requirements imposed pursuant to R.I. Gen. Laws
§
8-8-26.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.