Rhode Island § 44-64-7 § 44-64-7. Claims for refund — Hearing upon denial.

Rhode Island Statutes

§ 44-64-7 — § 44-64-7. Claims for refund — Hearing upon denial.

Rhode Island § 44-64-7

Title 44Taxation

Ch. 44-64The Outpatient Health Care Facility Surcharge

This text of Rhode Island § 44-64-7 (§ 44-64-7. Claims for refund — Hearing upon denial.) 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 § 44-64-7 (2026).

Text

§ 44-64-7. Claims for refund — Hearing upon denial.
(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 surcharge has
            been paid. If the tax administrator shall determine that the surcharge has been overpaid,
            the tax administrator shall make a refund with interest from the date of overpayment.
         
(b) Any provider aggrieved by an action of the tax administrator in determining the amount
            of any surcharge or penalty imposed under the provisions of this chapter may, within
            thirty (30) days after the notice of 

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§ 44-64-7. Claims for refund — Hearing upon denial.

(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 surcharge has been paid. If the tax administrator shall determine that the surcharge has been overpaid, the tax administrator shall make a refund with interest from the date of overpayment.

(b) Any provider aggrieved by an action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may, within thirty (30) days after the notice of the action was mailed, apply to the tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the provider.