(a) Injunction prohibited.  No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter.

Terms Used In Rhode Island General Laws 44-49-13

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6

(b) Standard of proof.  The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity. Any statement filed by the tax administrator with the court administrator, or any other certificate by the tax administrator of the amount of tax and penalties determined or assessed, is admissible in evidence and is prima facie evidence of the facts it contains.

History of Section.
P.L. 1989, ch. 392, § 1; P.L. 1992, ch. 284, § 1.