Rhode Island Statutes

§ 44-19-20.1 — § 44-19-20.1. Interest on overpayments.

Rhode Island § 44-19-20.1
JurisdictionRhode Island
Title 44Taxation
Ch. 44-19Sales and Use Taxes — Enforcement and Collection

This text of Rhode Island § 44-19-20.1 (§ 44-19-20.1. Interest on 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 § 44-19-20.1 (2026).

Text

§ 44-19-20.1. Interest on overpayments.

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

P.L. 1982, ch. 159, § 2; P.L. 1983, ch. 104, § 2.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Rhode Island § 44-19-20.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ri/44-19-20.1.