Partnertax.ai
Start free trial →

Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-13-16

Claim for refund — Hearing upon denial

Official textwebserver.rilegislature.govlast amended

# (a)

Any corporation 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 corporation has paid a tax in excess of the amount lawfully due, he or she shall allow a refund or permit a credit. If the tax administrator shall determine that the excess payment was made in good faith, the tax administrator may make the refund with interest at the annual rate provided by § 44-1-7.1 from the date of the excess payment.

# (b)

Any corporation whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the applicant.

Amendment history

History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-16; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1987, ch. 57, art. 3, § 1; P.L. 1992, ch. 388, § 3.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 44-13-1 · Domestic corporations subject to tax — “Gross earnings”…
  2. 44-13-2 · Foreign corporations subject to tax
  3. 44-13-2.1 · Public service companies subject to tax
  4. 44-13-2.2 · Gross earnings of certain corporations and public service…
  5. 44-13-3 · Minimum tax
  6. 44-13-4 · Rate of taxation
  7. 44-13-5 · Deductions for merchandise sales and alternative fuel
  8. 44-13-6 · Due date of annual return
  9. 44-13-7 · Extension of time for filing of returns
  10. 44-13-8 · Statements, returns, and rules and regulations
  11. 44-13-9 · Entire gross earnings of business wholly within state
  12. 44-13-10 · Apportionment of earnings from business partially within…
  13. 44-13-11 · Liability of fiduciaries
  14. 44-13-12 · Intangibles exempt from taxation — Corporation whose…
  15. 44-13-13 · Taxation of certain tangible personal property
  16. 44-13-13.1 · Personal property tax — Application of aggrieved party…
  17. 44-13-13.2 · Personal property tax — Application to recover
  18. 44-13-14 · Exemption of securities from taxation
  19. 44-13-15 · Determination and payment of tax
  20. 44-13-16 · Claim for refund — Hearing upon denial
  21. 44-13-17 · Interest on delinquent payments
  22. 44-13-18 · Lien on real estate
  23. 44-13-19 · Supplemental returns
  24. 44-13-20 · Power to summon witnesses
  25. 44-13-21 · Service of summons
  26. 44-13-22 · Enforcement of summons
  27. 44-13-23 · Determination of tax without return
  28. 44-13-24 · Pecuniary penalty for failure to file return
  29. 44-13-25 · Pecuniary penalty for false return
  30. 44-13-26 · Collection of pecuniary penalties
  31. 44-13-27 · Examination of records and witnesses
  32. 44-13-28 · Penalty for violations by corporation
  33. 44-13-29 · Penalty for violations by individuals
  34. 44-13-30 · Penalty for failure to file return or statement
  35. 44-13-31 · Hearing on application by corporation
  36. 44-13-32 · Appeals
  37. 44-13-33 · Collection by writ of execution
  38. 44-13-34 · Severability
  39. 44-13-35 · Gross earnings exempt from the public service corporation tax
  40. 44-13-36 · Public service corporation tax included in utility rates
Full table of contents →