Rhode Island § 44-20.3-13 § 44-20.3-13. Claim for refund. [Effective April 1, 2026.]

Rhode Island Statutes

§ 44-20.3-13 — § 44-20.3-13. Claim for refund. [Effective April 1, 2026.]

Rhode Island § 44-20.3-13

Title 44Taxation

Ch. 44-20.3Kratom and Kratom Products Tax [Effective April 1, 2026.]

This text of Rhode Island § 44-20.3-13 (§ 44-20.3-13. Claim for refund. [Effective April 1, 2026.]) 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 § 44-20.3-13 (2026).

Text

§ 44-20.3-13. Claim for refund. [Effective April 1, 2026.]
Whenever the tax administrator determines that any person is entitled to a refund
            of any monies paid by a person under the provisions of this chapter, or whenever a
            court of competent jurisdiction orders a refund of any monies paid, the general treasurer
            shall, upon certification by the tax administrator and with the approval of the director
            of revenue, pay the refund from any monies in the treasury not appropriated without
            any further act or resolution making appropriation for the refund. No refund is allowed
            unless a claim is filed with the tax administrator within three (3) years from the

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§ 44-20.3-13. Claim for refund. [Effective April 1, 2026.]

Whenever the tax administrator determines that any person is entitled to a refund of any monies paid by a person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any monies paid, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of revenue, pay the refund from any monies in the treasury not appropriated without any further act or resolution making appropriation for the refund. No refund is allowed unless a claim is filed with the tax administrator within three (3) years from the fifteenth day after the close of the month for which the overpayment was made.