§ 44-19-25 - Claims for refund – Hearing – Judicial review.
SECTION 44-19-25
§ 44-19-25 Claims for refund –Hearing – Judicial review. – Every claim for a refund shall be made in writing, in a form, and statinginformation that the tax administrator may require. Within thirty (30) daysafter disallowing any claim in whole or in part, the tax administrator shallgive notice of his or her decision to the claimant. Any person aggrieved by thedecision may, within thirty (30) days from the date of the mailing by the taxadministrator of notice of the decision, request a hearing and the taxadministrator shall, as soon as practicable, set a time and place for thehearing. After the hearing, if the taxpayer is aggrieved by the decision of thetax administrator, the taxpayer may petition the sixth (6th) division of thedistrict court for relief from the decision of the tax administrator. Nopetition may be made under this section with respect to a re-determination asto which a petition has been made under § 44-19-18. The court shallproceed in the manner provided in §§ 44-19-18 and 44-19-19, and mayconfirm the decision of the tax administrator or order a refund or credit asprovided in § 44-19-19. A party aggrieved by a final order of the courtmay seek review of the order in the supreme court by writ of certiorari inaccordance with the procedures contained in § 42-35-16.