{"data":{"id":"us-ri/r.i.-gen.-laws-44-19-20.1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-19-20.1","heading":"Interest on overpayments.","body":"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.","path":["Title 44 Taxation","Chapter 19 Sales and Use Taxes — Enforcement and Collection"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-19/44-19-20.1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:28Z","sha256":"b7c9fbfd40a151ee06705922d0f5edefbfe7c018a9a82e88e09086581e98e61f","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-19-20","next":"us-ri/r.i.-gen.-laws-44-19-21"},"notice":"GroundRules: Original legal text. Not legal advice."}