TITLE 44

Taxation

CHAPTER 44-31.3

Musical and Theatrical Production Tax Credits

SECTION 44-31.3-3



   § 44-31.3-3  Hearings and appeals. –

(a) From an action of the film office. For matters pertaining

exclusively to application, production, and certification of musical and

theatrical productions, any person aggrieved by a denial action of the film

office under this chapter shall notify the director of the film office in

writing, within thirty (30) days from the date of mailing of the notice of

denial action by the film office and request a hearing relative to the denial

or action. The director of the film office shall, as soon as is practicable,

fix a time and place of hearing, and shall render a final decision. Appeals

from a final decision of the director of the film office under this chapter are

to the sixth (6th) division district court pursuant to chapter 35 of title 42

of the general laws.



   (b) From denial of tax credit. Any person aggrieved by

the tax administrator's denial of a tax credit or tax benefit in this section

shall notify the tax administrator in writing within thirty (30) days from the

date of mailing of the notice of denial of the tax credit and request a hearing

relative to the denial of the tax credit. The tax administrator shall, as soon

as is practicable, fix a time and place for a hearing, and shall render a final

decision. Appeals from a final decision of the tax administrator under this

chapter are to the sixth (6th) division district court pursuant to chapter 8 of

title 8 of the general laws. The taxpayer's right to appeal 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 § 8-8-26 of

the general laws.



History of Section.

(P.L. 2012, ch. 241, art. 21, § 12.)