§ 44-23-16.1. Interest on overpayments.
If it is determined that any overpayment has been made with respect to taxes imposed by chapter 22 of this title, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of the check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest.
(P.L. 1982, ch. 159, § 3; P.L. 1983, ch. 104, § 3.)