Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 00 - General Administration
Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1)
Section 280-RICR-20-00-1.6 - Procedures Governing Applications for Awards or Litigation Expenses

Universal Citation: 280 RI Code of Rules 20 00 1.6

Current through September 18, 2024

A. All claims for an award of reasonable litigation expenses shall be made on an application form to be supplied by the Division of Taxation, and shall be filed within thirty (30) days of the mailing of a final decision by the Division of Taxation. In the event a party requests a rehearing after issuance of a final decision and the request for rehearing is denied, the claim shall be filed within thirty (30) days of issuing the denial of rehearing.

B. All claims filed pursuant to these regulations shall be filed in duplicate and shall contain:

1. A statement that the claimant requesting the litigation expenses qualifies as a "party" pursuant to R.I. Gen. Laws § 42-92-2;

2. A summary of the legal and factual basis for filing the claim;

3. A detailed breakdown of the reasonable litigation expenses incurred by the party in the adjudicatory proceeding, including copies of invoices, bills, affidavits, and other documents requested by the hearing officer subsequent to the initial filing of the claim;

4. A notarized statement swearing to the accuracy and truthfulness of the statements and information contained in the claim, and/or filed in support thereof.

C. Upon receipt of a properly filed claim, the Tax Administrator shall forward the claim to the adjudicative officer who presided over the adversary adjudication and shall also forward a copy of the claim to the representative of the Tax Division who litigated the matter before the adjudicative officer.

D. The representative of the Tax Division may file an objection to the claim for award setting forth his/her reasons therefore. Such objection must be filed with the adjudicative officer within thirty (30) days of receipt of the claim by the adjudicative officer, but the period for filing such objection may be extended for good cause.

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