{"data":{"id":"us-ri/r.i.-gen.-laws-44-18.1-26","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18.1-26","heading":"Customer refund procedures.","body":"(A) These customer refund procedures are provided to apply when a state allows a purchaser to seek a return of over-collected sales or use taxes from the seller.\n(B) Nothing in this section shall either require a state to provide, or prevent a state from providing, a procedure by which a purchaser may seek a refund directly from the state arising out of sales or use taxes collected in error by a seller from the purchaser. Nothing in this section shall operate to extend any person’s time to seek a refund of sales or use taxes collected or remitted in error.\n(C) These customer refund procedures provide the first course of remedy available to purchasers seeking a return of over-collected sales or use taxes from the seller. A cause of action against the seller for the over-collected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had sixty days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request.\n(D) In connection with a purchaser’s request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller: (i) uses either a provider or a system, including a proprietary system, that is certified by the state; and (ii) has remitted to the state all taxes collected less any deductions, credits, or collection allowances.","path":["Title 44 Taxation","Chapter 18.1 Adoption of the Streamlined Sales and Use Tax Agreement"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.1/44-18.1-26.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:28Z","sha256":"0fc34428ef63f9efc29896aa2b9503b2dc5986fbed4fa1c53333b80c79419fce","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18.1-25","next":"us-ri/r.i.-gen.-laws-44-18.1-27"},"notice":"GroundRules: Original legal text. Not legal advice."}