§ 44-29-13 - Judgment on review. - Rhode Island Statutes

SECTION 44-29-13

   § 44-29-13  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. If it appears that the petitioner, by reason of thepayment of the tax, interest, and penalties, is entitled to recover this moneyor any part of the tax, interest, and penalties, the court may order a refundwith interest at the annual rate provided by § 44-1-7.1 or order a credit,as the circumstances may warrant. If a refund is ordered, it shall be paid bythe general treasurer upon certification of the tax administrator with theapproval of the director of the department of administration. If it appearsthat the state is entitled to a greater amount of tax, interest, and penaltiesthan assessed or determined by the tax administrator and paid by thepetitioner, the court shall order the payment by the petitioner of theadditional amount as the court determines, and the petitioner shall immediatelypay the amount to the tax administrator. A party aggrieved by a final order ofthe court may seek review of the order in the supreme court by writ ofcertiorari in accordance with the procedures contained in § 8-8-32.