GroundRules
R.I. Gen. Laws § 44-19-20.1: Interest on overpayments.
Where this section sits in the code
- Title 44 Taxation
- Chapter 19 Sales and Use Taxes — Enforcement and Collection
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.
Collected 2026-09-05T20:00:28Z. Source file · JSON