§ 44-12-13 - Appeals – Interest on refunds.
SECTION 44-12-13
§ 44-12-13 Appeals – Interest onrefunds. – Appeals from administrative orders or decisions made pursuant to any provisionsof this chapter shall be to the sixth (6th) division district court pursuant tochapter 8 of title 8. The taxpayer's right to appeal shall be expressly madeconditional upon prepayment of all taxes, interest, and penalties unless thetaxpayer moves for and is granted an exemption from the prepayment requirementpursuant to § 8-8-26. If the court, after appeal, holds that the taxpayeris entitled to a refund, the taxpayer shall also be paid interest on the amountat the rate provided in § 44-1-7.1.