{"data":{"id":"us-ri/r.i.-gen.-laws-8-8-27","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 8-8-27","heading":"Refund suits.","body":"(a) Any taxpayer may bring an action for a refund of taxes previously overpaid. The suit for refund may not be brought prior to the date of a final determination by the tax administrator denying the claim for refund. No action for a refund of tax shall be brought after the expiration of thirty (30) days from a notice of final determination of the tax administrator denying the claimed refund.\n(b) As used in this section and § 8-8-28, “tax” includes any surcharge imposed under § 1-6-2, and “taxpayer” includes an operator as defined in § 1-6-1.","path":["Title 8 Courts and Civil Procedure — Courts","Chapter 8 District Court"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE8/8-8/8-8-27.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T19:54:54Z","sha256":"84c06c24def32379d26e2f12ebed99911cec89a6cf66634b5093ffff1075ba00","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-8-8-26","next":"us-ri/r.i.-gen.-laws-8-8-28"},"notice":"GroundRules: Original legal text. Not legal advice."}