{"data":{"id":"us-ri/r.i.-gen.-laws-44-19-18","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-19-18","heading":"Appeals.","body":"Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this chapter is expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.","path":["Title 44 Taxation","Chapter 19 Sales and Use Taxes — Enforcement and Collection"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-19/44-19-18.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:28Z","sha256":"eff48a6ac54ac6ac9eab084646831dd303cb97571e980a2fb95db2ecfe02b647","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-19-17","next":"us-ri/r.i.-gen.-laws-44-19-19"},"notice":"GroundRules: Original legal text. Not legal advice."}