TITLE 44

Taxation

CHAPTER 44-14

Taxation of Banks

SECTION 44-14-36



   § 44-14-36  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.

(P.L. 1942, ch. 1212, art. 7, § 16; G.L. 1956, § 44-14-36; P.L. 1976,

ch. 140, § 24; P.L. 1982, ch. 388, §§ 3, 10; P.L. 1984, ch. 183,

§ 5.)