TITLE 44
Taxation
CHAPTER 44-19
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.)
