§ 44-49-13.1 - Hearings by tax administrator on application, appeals.
SECTION 44-49-13.1
§ 44-49-13.1 Hearings by tax administratoron application, appeals. – (a) Any dealer aggrieved by any assessment shall notify the tax administrator,in writing, within thirty (30) days from the date of mailing by the taxadministrator of the notice of the assessment, and shall request a hearingrelative to the assessment; and the tax administrator shall, as soon aspracticable, fix a time and place for a hearing and shall, after the hearing,determine the correct amount of the tax, interest and penalties. The tax andpenalties assessed by the tax administrator are presumed to be valid andcorrectly determined and assessed. The burden is upon the taxpayer to showtheir incorrectness or invalidity.
(b) Appeals from administrative orders or decisions madepursuant to any provisions of this chapter shall be to the sixth divisiondistrict court pursuant to chapter 8 of title 8. The taxpayer's right to appealunder this section shall be expressly made conditional upon prepayment of alltaxes, interest, and penalties, unless the taxpayer moves for and is granted anexemption from the prepayment requirement pursuant to § 8-8-26.