R.I. Gen. Laws § 44-20.3-13 — Claim for refund. [Effective April 1, 2026.]

Whenever the tax administrator determines that any person is entitled to a refund
of any monies paid by a person under the provisions of this chapter, or whenever a
court of competent jurisdiction orders a refund of any monies paid, the general treasurer
shall, upon certification by the tax administrator and with the approval of the director
of revenue, pay the refund from any monies in the treasury not appropriated without
any further act or resolution making appropriation for the refund. No refund is allowed
unless a claim is filed with the tax administrator within three (3) years from the
fifteenth day after the close of the month for which the overpayment was made.