Section 280-RICR-20-20-6.18 - AppealsA. From an action of the Commission. For matters pertaining exclusively to application, and certification of historic Rehabilitation projects, any Person aggrieved by a denial action of the Commission shall notify the Commission in writing, within thirty (30) days from the date of mailing of the notice of denial or revocation by the Commission, and request a hearing relative to the denial or revocation. The Commission shall, as soon as is practicable, fix a time and place of hearing. Following the hearing, the Commission shall render a final decision. Appeals from a final decision of the Commission shall be to the Rhode Island Superior Court pursuant to R.I. Gen. Laws § 42-35-15.B. Relating to a denial of tax credit or any portion thereof. Any Person aggrieved by the Division of Taxation's denial of a tax credit or tax benefit under this program shall notify the Division of Taxation in writing, within thirty (30) days from the date of mailing of the notice of denial of the tax credit, and request a hearing relative to the denial of the tax credit. The Division of Taxation shall, as soon as is practicable, set a time and place for hearing, and shall render a final decision. The final decision of the Division of Taxation shall be deemed a final decision of the Tax Administrator. 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 Chapter 8-8 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-20-20-6.18