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-20-00-1.7 - Allowance of Awards
Current through September 18, 2024
A. Whenever a party which has provided the Division of Taxation with timely notice of its claim of litigation expenses as provided in these rules and prevails in the contested agency action, and the adjudicative officer finds that the agency was not substantially justified in the actions leading to the proceedings and in the proceedings itself, an award shall be made of reasonable litigation expenses.
B. The decision of the adjudicative officer to make an award shall be made a part of the record and shall include written findings and conclusions with respect to the award, including a determination as to whether the claimant seeking the award, qualifies as a party under R.I. Gen. Laws § 42-92-2 and as to the reasonableness of the amount of the award. A copy of said fee determination shall be sent to the claimant. No other agency official may review the award.
C. The adjudicative officer may recalculate the amount to be awarded to the prevailing party, without regard to the amount claimed to be due on the application for an award.
