Rhode Island § 44-23-26 § 44-23-26. Adjustment of clerical or palpable errors.

Rhode Island Statutes

§ 44-23-26 — § 44-23-26. Adjustment of clerical or palpable errors.

Rhode Island § 44-23-26

Title 44Taxation

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

This text of Rhode Island § 44-23-26 (§ 44-23-26. Adjustment of clerical or palpable errors.) 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 § 44-23-26 (2026).

Text

§ 44-23-26. Adjustment of clerical or palpable errors.
Whenever a clerical or palpable error or mistake has been made in any statement filed
            with the tax administrator under the provisions of this chapter concerning any matter
            of information, or in entering amounts or figures, the tax administrator may assess
            an additional tax and receive and collect the tax. In the event that the error or
            mistake has resulted in an over assessment, and in case the tax has already been paid
            to the tax administrator the general treasurer shall, upon certification by the tax
            administrator and with the approval of the controller, refund any overpayment to the
         

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§ 44-23-26. Adjustment of clerical or palpable errors.

Whenever a clerical or palpable error or mistake has been made in any statement filed with the tax administrator under the provisions of this chapter concerning any matter of information, or in entering amounts or figures, the tax administrator may assess an additional tax and receive and collect the tax. In the event that the error or mistake has resulted in an over assessment, and in case the tax has already been paid to the tax administrator the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, refund any overpayment to the executor, administrator, heir-at-law, or trustee, or to the person by whom the tax was paid, without any further act or resolution making appropriation for the refund; provided, that not more than four (4) years have elapsed from the payment of the tax.

Legislative History

P.L. 1916, ch. 1339, § 19; P.L. 1920, ch. 1946, § 5; G.L. 1923, ch. 39, §§ 17-19; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 17, 18; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-26; P.L. 1978, ch. 170, § 2.