Rhode Island General Laws
R.I. Gen. Laws § 44-17-5 (2026)
Appeals
✓ current as of July 2026
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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. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
Notes of Decisions
Cited in 1
case, 1980–1980 · leading case: Gott v. Norberg, 417 A.2d 1352 (R.I. 1980).
Gott v. Norberg, 417 A.2d 1352 (R.I. 1980). “…§ 44-13-32 (public service corporation tax); § 44-14-36 (taxation of banks); § 44-15-15 (taxation of bank deposits); § 44-17-5 (taxation of insurance companies); and § 44-30-88 (personal income tax). Section 44-29-13 provides for 7-percent interest on refunds on overpayments…”
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