§ 44-19-19 - Judgment on review. - Rhode Island Statutes

SECTION 44-19-19

   § 44-19-19  Judgment on review. – If, upon final determination of the petition, it appears that the taxadministrator's assessment was correct, the court shall confirm the assessment;or, if incorrect, the court shall determine the proper amount of the tax,interest, and penalties, and if it appears that the petitioner, by reason ofthe payment of the tax, interest, and penalties, is entitled to recover them orany part of them, the court may order a refund with interest at the annual rateprovided by § 44-1-7.1 or order a credit, as the circumstances maywarrant. If a refund is ordered, it is paid by the general treasurer uponcertification of the tax administrator with the approval of the director ofadministration. If it appears that the state is entitled to a greater amount oftax, interest, and penalties than assessed or determined by the taxadministrator and paid by the petitioner, the court shall order the payment bythe petitioner of an additional amount as the court determines, and thepetitioner shall immediately pay that amount to the tax administrator.