Rhode Island § 44-18.1-26 § 44-18.1-26. Customer refund procedures.

Rhode Island Statutes

§ 44-18.1-26 — § 44-18.1-26. Customer refund procedures.

Rhode Island § 44-18.1-26

Title 44Taxation

Ch. 44-18.1Adoption of the Streamlined Sales and Use Tax Agreement

This text of Rhode Island § 44-18.1-26 (§ 44-18.1-26. Customer refund procedures.) 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 § 44-18.1-26 (2026).

Text

§ 44-18.1-26. Customer refund procedures.
(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.
         
(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.
         

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§ 44-18.1-26. Customer refund procedures.

(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.

(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.

(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.

(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.