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Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-67-9: Appeals.

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Where this section sits in the code
  1. Title 44 Taxation
  2. Chapter 67 The Compassion Center Surcharge Act

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 compassion center’s right to appeal under this section shall be conditional upon prepayment of all surcharges, interest, and penalties, unless the compassion center moves for and is granted an exemption from the prepayment requirement, pursuant to § 8-8-26. Following the appeal, if the court determines that the compassion center is entitled to a refund, the compassion center shall be paid interest on the refund at the rate provided in § 44-1-7.1.

Collected 2026-09-05T20:00:39Z. Source file · JSON

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