R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 8-8-25 (2026)

Time for commencement of proceeding against the division of taxation

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section RI-LEGwebserver.rilegislature.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

(a) Any taxpayer aggrieved by a final decision of the tax administrator concerning an assessment, deficiency, or otherwise may file a complaint for redetermination of the assessment, deficiency, or otherwise in the court as provided by statute under title 44.

(b) The complaint shall be filed within thirty (30) days after the mailing of notice of the final decision and shall set forth the reasons why the final decision is alleged to be erroneous and praying relief therefrom. The clerk of the court shall thereupon summon the division of taxation to answer the complaint.

Notes of Decisions
Cited in 2 cases, 1986–1995 · leading case: Gross v. State, Div. of Taxation, 659 A.2d 670 (R.I. 1995).
Sort: Relevance Newest Treatment
Gross v. State, Div. of Taxation, 659 A.2d 670 (R.I. 1995). · cites it 3× “Section 8-8-25 provides in part: “(a) Any taxpayer aggrieved by a final decision of the tax administrator concerning an assessment, deficiency or otherwise may file a complaint for redetermination of said assessment, deficiency or otherwise in the [District Court] as provided by…”
Old Colony Bank v. Clark, 517 A.2d 249 (R.I. 1986). · cites it 2× “The language used in § 8-8-25 was designed to be all-inclusive.”
R.I. Gen. Laws § 8-8-25(a): 1 case
Old Colony Bank v. Clark, 517 A.2d 249 (R.I. 1986). “The language used in § 8-8-25 was designed to be all-inclusive.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.