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§44-19-25  Claims for refund – Hearing – Judicial review. –

Published: 2015

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Sales and Use Taxes – Enforcement and Collection

SECTION 44-19-25

   § 44-19-25  Claims for refund –

Hearing – Judicial review. –

Every claim for a refund shall be made in writing, in a form, and stating

information that the tax administrator may require. Within thirty (30) days

after disallowing any claim in whole or in part, the tax administrator shall

give notice of his or her decision to the claimant. Any person aggrieved by the

decision may, within thirty (30) days from the date of the mailing by the tax

administrator of notice of the decision, request a hearing and the tax

administrator shall, as soon as practicable, set a time and place for the

hearing. After the hearing, if the taxpayer is aggrieved by the decision of the

tax administrator, the taxpayer may petition the sixth (6th) division of the

district court for relief from the decision of the tax administrator. No

petition may be made under this section with respect to a re-determination as

to which a petition has been made under § 44-19-18. The court shall

proceed in the manner provided in §§ 44-19-18 and 44-19-19, and may

confirm the decision of the tax administrator or order a refund or credit as

provided in § 44-19-19. A party aggrieved by a final order of the court

may seek review of the order in the supreme court by writ of certiorari in

accordance with the procedures contained in § 42-35-16.

History of Section.

(P.L. 1947, ch. 1887, art. 2, § 46; G.L. 1956, § 44-19-25; P.L. 1976,

ch. 140, § 27; P.L. 1995, ch. 377, § 1.)