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.