Section 280-RICR-20-15-2.13 - AppealsA. Any Person aggrieved by a Notice of Deficiency Determination issued by the Tax Administrator is entitled to an administrative hearing. In order to request this hearing, the taxpayer must notify the Tax Administrator in writing within thirty (30) days from the date of the Notice of Deficiency Determination. The Tax Administrator shall, as soon as practicable, set a time and place for hearing, and shall render a final decision. The administrative hearing is the taxpayer's opportunity to present valid records/invoices, as detailed above in § 2.8 of this Part, evidencing tax paid on the seized items.B. Appeals from a final decision of the Tax Administrator shall be to the Rhode Island Sixth (6th) Division District Court pursuant to R.I. Gen. Laws § 8-8-1 et seq. The taxpayer's right to appeal to the district court is expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer files a timely motion for exemption from prepayment with the district court in accordance with the requirements imposed pursuant to R.I. Gen. Laws § 8-8-26.280 R.I. Code R. § 280-RICR-20-15-2.13