Title 44
Taxation

Chapter 19
Sales and Use Taxes — Enforcement and Collection

R.I. Gen. Laws 44-19-20.1



 44-19-20.1.  Interest on overpayments.

If it is determined that the tax has been overpaid, the amount of the overpayment bears interest at the annual rate established by 44-1-7.1. The acceptance of that check is without prejudice to any right of the taxpayer to claim any additional overpayment and interest on it.

History of Section.
P.L. 1982, ch. 159, 2; P.L. 1983, ch. 104, 2.