R.I. Gen. Laws § 44-1-11 — Refund or credit for overpayments

Whenever an erroneous payment or any payment in excess of the correct amount of any
tax, excise, fee, penalty, interest, or other charge is made to the tax administrator,
the general treasurer shall, after certification by the tax administrator with the
approval of the director of administration, refund the erroneous payment or overpayment,
or the tax administrator may credit the erroneous payment or overpayment against any
tax then or thereafter due, as the circumstances may warrant.