Title 44

Chapter 17
Taxation of Insurance Companies

R.I. Gen. Laws § 44-17-4.1

§ 44-17-4.1. Claims for refund — Hearing upon denial.

(a) Any company subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of overpayment.

(b) Any company whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing, and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall so notify the applicant.

History of Section.
P.L. 1981, ch. 239, § 1; P.L. 1987, ch. 57, art. 6, § 1; P.L. 1992, ch. 388, § 6.