§ 44-72-10 — § 44-72-10. Claims for refund — Hearing upon denial.
§ 44-72-10. Claims for refund — Hearing upon denial.
(a) Any taxpayer 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 tax has been paid. If the tax administrator determines that the tax has been overpaid, the administrator shall make a refund with interest from the date of overpayment.
(b) Any taxpayer 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
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Rhode Island § 44-72-10 (§ 44-72-10. Claims for refund — Hearing upon denial.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.