Rhode Island § 44-52-7 § 44-52-7. Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]

Rhode Island Statutes

§ 44-52-7 — § 44-52-7. Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]

Rhode Island § 44-52-7

Title 44Taxation

Ch. 44-52Outpatient Health Care Facility Provider Assessment

This text of Rhode Island § 44-52-7 (§ 44-52-7. Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]) 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 § 44-52-7 (2026).

Text

§ 44-52-7. Claims for refund — Hearing upon denial. [Contingent repeal — See notes following
               § 44-52-1.]
(a) Any provider, subject to the provisions of this chapter, may file a claim for refund
            with the tax administrator at any time within two (2) years after the provider assessment
            has been paid. If the tax administrator shall determine that the provider assessment
            has been overpaid, he or she shall make a refund with interest from the date of overpayment.
         
(b) Any provider whose claim for refund has been denied may, within thirty (30) days from
            the date of the mailing by the administrator of the notice 

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§ 44-52-7. Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]

(a) Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the provider assessment has been paid. If the tax administrator shall determine that the provider assessment has been overpaid, he or she shall make a refund with interest from the date of overpayment.

(b) Any provider whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the administrator of the notice of the decision, request a hearing and the administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.