Rhode Island § 44-20-49 § 44-20-49. Disposition of revenue — Payment of refunds.

Rhode Island Statutes

§ 44-20-49 — § 44-20-49. Disposition of revenue — Payment of refunds.

Rhode Island § 44-20-49

Title 44Taxation

Ch. 44-20Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

This text of Rhode Island § 44-20-49 (§ 44-20-49. Disposition of revenue — Payment of refunds.) 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 § 44-20-49 (2026).

Text

§ 44-20-49. Disposition of revenue — Payment of refunds.
All moneys received by the tax administrator under the provisions of this chapter,
            except for the funds allocated to the tax administrator pursuant to § 44-20-19, are paid over to the general treasurer. Whenever the tax administrator determines
            that any person is entitled to a refund of any moneys paid by that person under the
            provisions of this chapter, or whenever a court of competent jurisdiction orders a
            refund of any paid moneys, the general treasurer shall, upon certification by the
            tax administrator and with the approval of the controller, pay the refunds from any
            moneys in the treasury

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§ 44-20-49. Disposition of revenue — Payment of refunds.

All moneys received by the tax administrator under the provisions of this chapter, except for the funds allocated to the tax administrator pursuant to § 44-20-19, are paid over to the general treasurer. Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by that person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any paid moneys, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, pay the refunds from any moneys in the treasury not appropriated without any further act or resolution making appropriation for any moneys.

Legislative History

P.L. 1939, ch. 663, § 29; G.L. 1956, § 44-20-49; P.L. 1968, ch. 263, art. 8, § 12; P.L. 1978, ch. 167, § 3; P.L. 1985, ch. 181, art. 58, § 1; P.L. 1985, ch. 402, § 3; P.L. 1986, ch. 287, art. 28, § 1; P.L. 1991, ch. 6, art. 27, § 1.