Refund or credit for overpayments

Official textwebserver.rilegislature.govlast amended 1956

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.

Amendment history

History of Section. G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-11.

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In this chapter (38 sections)

44-1-1 · Tax administrator â Appointment
44-1-2 · Powers and duties of tax administrator
44-1-3 · Delegation of power to collect fees
44-1-4 · Rules and regulations
44-1-5 · Repealed
44-1-6 · Additional collection powers â Nonresident contractors
44-1-7 · Interest on delinquent payments
44-1-7.1 · Interest on overpayments
44-1-8 · Taxes and fees as debt to state
44-1-9 · Extension of time for filing of reports
44-1-10 · Compromise or abatement of uncollectible or excessive taxes
44-1-11 · Refund or credit for overpayments
44-1-11.1 · Set-off for delinquent taxes â Trust funds
44-1-12 · Reports under oath â False statements
44-1-13 · Notice to administrator of constitutional or construction…
44-1-14 · Disclosure of information to tax officials of federal…
44-1-14.1 · Joint examinations of returns with other jurisdictions
44-1-15 · Destruction of obsolete records â Preservation of corporate…
44-1-23 · Release of tax liens
44-1-24 · Acquisition of property for delinquent state taxes
44-1-25 · Priority of state tax actions
44-1-26 · Reciprocal enforcement of tax liabilities between this state…
44-1-27 · Uncollectible checks
44-1-28 · Mailing as timely tax filing and payment
44-1-29 · Collection by writ of execution
44-1-30 · Repealed
44-1-31 · Taxes and child support to be paid by electronic funds…
44-1-31.1 · Returns to be filed by paid tax return preparers…
44-1-31.2 · Electronic filing of large entity tax returns, electronic…
44-1-32 · Hearing on application by taxpayer
44-1-33 · Indemnification
44-1-34 · Tax administrator to prepare list of delinquent taxpayers â…
44-1-35 · Outside collection agencies
44-1-36 · Contracts
44-1-37 · Administrative penalties and attorneyâs fees
44-1-38 · Jeopardy determinations
44-1-39 · Information deemed state property
44-1-40 · Tax administrator to prepare list of licensed taxpayers â…

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