R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 8-8-26 (2026)

Prepayment as condition precedent to review of tax case

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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A taxpayer’s right to file a complaint pursuant to § 8-8-25 for review of a final decision of the tax administrator ordering an assessment, deficiency, or otherwise shall be conditional upon prepayment of all taxes, interest, and penalties set forth in the assessment, deficiency, or otherwise; provided, however, that in lieu of the prepayment, the taxpayer may file together with his or her complaint a motion for an exemption from the prepayment requirement. The taxpayer shall set the motion down for hearing within twenty (20) days after the answer to the complaint is filed; otherwise, the motion shall be deemed to be denied. The court shall grant the motion if it determines both: (1) that the taxpayer has a reasonable probability of success on the merits; and (2) that the taxpayer is unable to prepay all taxes, interest, and penalties set forth in the assessment, deficiency, or otherwise. In making its determination on the issue of ability to prepay, the court shall consider not only the taxpayer’s own financial resources but also the ability of the taxpayer to borrow the required funds. If the motion is denied, the taxpayer shall make prepayment within thirty (30) days of the entry of the court’s order denying the motion; otherwise, the complaint shall be dismissed upon motion of the tax administrator.

Notes of Decisions
Cited in 5 cases, 1995–2009 · leading case: Dart Indus., Inc. v. Clark, 657 A.2d 1062 (R.I. 1995).
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Dart Indus., Inc. v. Clark, 657 A.2d 1062 (R.I. 1995). · cites it 6× “1956 (1985 Reenactment) § 8-8-26 and § 44-11-35, 4 as amended by P.”
Gross v. State, Div. of Taxation, 659 A.2d 670 (R.I. 1995). · cites it 5× “1956 (1985 Reenactment) § 8-8-26. In June 1991, petitioner, Seth Gross, pleaded nolo contendere to a charge of marijuana possession with intent to deliver.”
Woonsocket Teachers' Guild Local Union 951 v. Woonsocket Sch. Comm., 694 A.2d 727 (R.I. 1997). · cites it 2× “1995) (“[ejompliance with this provision [G.L.1956 § 8-8-26] is mandatory since the Legislature’s * * * use of the word ‘shall’ permits no other conclusion”).”
Long v. Dell, Inc., 984 A.2d 1074 (R.I. 2009). “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.” 10 . General Laws 1956 § 8-8-32…”
White v. Clark, 823 A.2d 1125 (R.I. 2003). · cites it 6× “The petitioner sought de novo review of this matter before the District Court and requested an exemption from prepayment under G.L.1956 § 8-8-26 as a condition precedent to review.”
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.