R.I. Gen. Laws § 44-18.1-26 — Customer refund procedures

(A) These customer refund procedures are provided to apply when a state allows a purchaser
to seek a return of over-collected sales or use taxes from the seller.
(B) Nothing in this section shall either require a state to provide, or prevent a state
from providing, a procedure by which a purchaser may seek a refund directly from the
state arising out of sales or use taxes collected in error by a seller from the purchaser.
Nothing in this section shall operate to extend any person’s time to seek a refund
of sales or use taxes collected or remitted in error.
(C) These customer refund procedures provide the first course of remedy available to purchasers
seeking a return of over-collected sales or use taxes from the seller. A cause of
action against the seller for the over-collected sales or use taxes does not accrue
until a purchaser has provided written notice to a seller and the seller has had sixty
days to respond. Such notice to the seller must contain the information necessary
to determine the validity of the request.
(D) In connection with a purchaser’s request from a seller of over-collected sales or
use taxes, a seller shall be presumed to have a reasonable business practice, if in
the collection of such sales or use taxes, the seller: (i) uses either a provider
or a system, including a proprietary system, that is certified by the state; and (ii)
has remitted to the state all taxes collected less any deductions, credits, or collection
allowances.