R.I. Gen. Laws § 44-20-49 — Disposition of revenue — Payment of refunds

All moneys received by the tax administrator under the provisions of this chapter,
except for the funds allocated to the tax administrator pursuant to § 44-20-19, are paid over to the general treasurer. Whenever the tax administrator determines
that any person is entitled to a refund of any moneys paid by that person under the
provisions of this chapter, or whenever a court of competent jurisdiction orders a
refund of any paid moneys, the general treasurer shall, upon certification by the
tax administrator and with the approval of the controller, pay the refunds from any
moneys in the treasury not appropriated without any further act or resolution making
appropriation for any moneys.