2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
§ 44-29-12 - Appeals.
SECTION 44-29-12
§ 44-29-12 Appeals. – Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this section shall be 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.
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