Rhode Island § 44-23-16.1 § 44-23-16.1. Interest on overpayments.

Rhode Island Statutes

§ 44-23-16.1 — § 44-23-16.1. Interest on overpayments.

Rhode Island § 44-23-16.1

Title 44Taxation

Ch. 44-23Estate and Transfer Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-23-16.1 (§ 44-23-16.1. 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 § 44-23-16.1 (2026).

Text

§ 44-23-16.1. Interest on overpayments.
If it is determined that any overpayment has been made with respect to taxes imposed
            by chapter 22 of this title, the amount of the overpayment bears interest at the annual
            rate established by § 44-1-7.1. The acceptance of the check shall be without prejudice to any right of the taxpayer
            to claim any additional overpayment and interest.
         

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

§ 44-23-16.1. Interest on overpayments.

If it is determined that any overpayment has been made with respect to taxes imposed by chapter 22 of this title, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of the check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest.