Paul Arpin Van Lines Co. v. Norberg

This is a statutory petition for certiorari which was initiated pursuant to the relevant provisions of the Administrative Procedures Act, G. L. 1956 (1969 Reenactment) §42-35-16. The petitioner is the Tax Administrator of the State of Rhode Island. He seeks reversal of a Superior Court judgment which reversed his determination that as of February 23, 1973 the respondent owed a use tax which together with interest and penalties amounted to $14,728.60. Hereinafter we shall refer to the *380petitioner as the “Administrator” and the respondent as “Arpin.”

The record that has been provided to us…