Rhode Island § 44-7-20 § 44-7-20. Actions for refund of taxes.

Rhode Island Statutes

§ 44-7-20 — § 44-7-20. Actions for refund of taxes.

Rhode Island § 44-7-20

Title 44Taxation

Ch. 44-7Collection of Taxes Generally

This text of Rhode Island § 44-7-20 (§ 44-7-20. Actions for refund of taxes.) 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 § 44-7-20 (2026).

Text

§ 44-7-20. Actions for refund of taxes.

No action to recover back a tax shall be maintained unless commenced within three

(3)months after payment of the tax, nor unless the tax is paid under a written protest. In an action founded on an error or irregularity in the assessment or apportionment of the tax, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable, and no sale, contract, or levy shall be avoided solely by reason of the error or irregularity.

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§ 44-7-20. Actions for refund of taxes.

No action to recover back a tax shall be maintained unless commenced within three (3) months after payment of the tax, nor unless the tax is paid under a written protest. In an action founded on an error or irregularity in the assessment or apportionment of the tax, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable, and no sale, contract, or levy shall be avoided solely by reason of the error or irregularity.