TITLE 44
Taxation
CHAPTER 44-20
Cigarette Tax
SECTION 44-20-48
§ 44-20-48 Appeal to district court.
Any person aggrieved by any decision of the tax administrator under the
provisions of this chapter may appeal the decision within thirty (30) days
thereafter to the sixth (6th) division of the district court. The appellant
shall at the time of taking an appeal file with the court a bond of
recognizance to the state, with surety to prosecute the appeal to effect and to
comply with the orders and decrees of the court in the premises. These appeals
are preferred cases, to be heard, unless cause appears to the contrary, in
priority to other cases. The court may grant relief as may be equitable. If the
court determines that the appeal was taken without probable cause, the court
may tax double or triple costs, as the case demands; and, upon all those
appeals, which may be denied, costs may be taxed against the appellant at the
discretion of the court. In no case shall costs be taxed against the state, its
officers, or agents. 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. 1939, ch. 663, § 28; G.L. 1956, § 44-20-48; P.L. 1976, ch. 140,
§ 28; P.L. 1982, ch. 328, § 4.)
