Rhode Island § 44-1-11 § 44-1-11. Refund or credit for overpayments.

Rhode Island Statutes

§ 44-1-11 — § 44-1-11. Refund or credit for overpayments.

Rhode Island § 44-1-11

Title 44Taxation

Ch. 44-1State Tax Officials

This text of Rhode Island § 44-1-11 (§ 44-1-11. Refund or credit for overpayments.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-1-11 (2026).

Text

§ 44-1-11. Refund or credit for overpayments.
Whenever an erroneous payment or any payment in excess of the correct amount of any
            tax, excise, fee, penalty, interest, or other charge is made to the tax administrator,
            the general treasurer shall, after certification by the tax administrator with the
            approval of the director of administration, refund the erroneous payment or overpayment,
            or the tax administrator may credit the erroneous payment or overpayment against any
            tax then or thereafter due, as the circumstances may warrant.
         

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§ 44-1-11. Refund or credit for overpayments.

Whenever an erroneous payment or any payment in excess of the correct amount of any tax, excise, fee, penalty, interest, or other charge is made to the tax administrator, the general treasurer shall, after certification by the tax administrator with the approval of the director of administration, refund the erroneous payment or overpayment, or the tax administrator may credit the erroneous payment or overpayment against any tax then or thereafter due, as the circumstances may warrant.