It is enacted by the General Assembly as follows:

SECTION 1. Section 44-19-25 of the General Laws in Chapter 44-19 entitled "Sales and Use Taxes -- Enforcement and Collection" is hereby amended to read as follows:

{ADD 44-19-25. Claims for refund -- Hearing -- Judicial review. -- ADD} Every claim for a refund shall be made in writing, shall be in such form, and shall set forth such information as the tax administrator may require. Within thirty (30) days after disallowing any claim in whole or in part the tax administrator shall give notice of his or her decision to the claimant. Any person aggrieved by the decision may, within {DEL ten (10) DEL} {ADD thirty (30) ADD} days from the date of the mailing by the tax administrator of notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing. After the hearing, if the taxpayer shall be aggrieved by the decision of the tax administrator, the taxpayer may petition the sixth division of the district court for relief from the decision of the tax administrator. Provided, however, that no such petition may be made under this section with respect to a redetermination as to which a petition has been made under section 44-19-18. The court shall proceed in the manner provided in sections 44-19-18 and 44-19-19, and may confirm the decision of the tax administrator or order a refund or credit as provided in section 44-19-19. A party aggrieved by a final order of the court may seek review thereof in the supreme court by writ of certiorari in accordance with the procedures contained in section 42-35-16.

SECTION 2. This act shall take effect upon passage.