Gross v. State, Division of Taxation

OPINION

This matter came before the Supreme Court pursuant to the taxpayer’s common-law petition for the issuance of a writ of certiorari. The petition was granted, and an order was entered directing the parties to appear and show cause why the issues should not be summarily decided. The court directed the parties to present argument on the propriety of the District Court decision dismissing the petitioner’s motion for prepayment exemption pursuant to G.L.1956 (1985 Reenactment) § 8-8-26.

In June 1991, petitioner, Seth Gross, pleaded nolo contendere to a charge of marijuana possession with…