Rhode Island § 8-8-27 § 8-8-27. Refund suits.

Rhode Island Statutes

§ 8-8-27 — § 8-8-27. Refund suits.

Rhode Island·Title 8 Courts and Civil Procedure–Courts·Ch. 8-8 District Court

§ 8-8-27. Refund suits.
(a) Any taxpayer may bring an action for a refund of taxes previously overpaid. The suit
            for refund may not be brought prior to the date of a final determination by the tax
            administrator denying the claim for refund. No action for a refund of tax shall be
            brought after the expiration of thirty (30) days from a notice of final determination
            of the tax administrator denying the claimed refund.
         
(b) As used in this section and § 8-8-28, "taxâ€� includes any surcharge imposed under § 1-6-2, and "taxpayerâ€� includes an operator as defined in § 1-6-1.
         

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§ 8-8-27. Refund suits.

(a) Any taxpayer may bring an action for a refund of taxes previously overpaid. The suit for refund may not be brought prior to the date of a final determination by the tax administrator denying the claim for refund. No action for a refund of tax shall be brought after the expiration of thirty (30) days from a notice of final determination of the tax administrator denying the claimed refund.

(b) As used in this section and § 8-8-28, "taxâ€� includes any surcharge imposed under § 1-6-2, and "taxpayerâ€� includes an operator as defined in § 1-6-1.

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