2010 Rhode Island Code
Title 44 Taxation
CHAPTER 44-1 State Tax Officials
§ 44-1-13 Notice to administrator of constitutional or construction questions in court.
§ 44-1-13 Notice to administrator of constitutional or construction questions in court. – Whenever in any proceeding in court, by appeal or otherwise, the constitutionality or construction of any tax statute or the validity of the assessment of any tax is in question, the court before which the proceeding is pending shall not proceed with the hearing until notice, as the court may direct, has been given to the tax administrator of the pending of the proceeding, so that the tax administrator may appear and be heard with reference to the proceeding.
History of Section.
(P.L. 1912, ch. 769, § 8; G.L. 1923, ch. 38, § 8; G.L. 1938, ch. 28, § 8; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-13.)
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