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

Rhode Island Statutes

§ 8-8-27 — § 8-8-27. Refund suits.

Rhode Island § 8-8-27

Title 8Courts and Civil Procedure–Courts

Ch. 8-8District Court

This text of Rhode Island § 8-8-27 (§ 8-8-27. Refund suits.) 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 § 8-8-27 (2026).

Text

§ 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.