R.I. Gen. Laws § 44-23-16.1 — Interest on overpayments

If it is determined that any overpayment has been made with respect to taxes imposed
by chapter 22 of this title, the amount of the overpayment bears interest at the annual
rate established by § 44-1-7.1. The acceptance of the check shall be without prejudice to any right of the taxpayer
to claim any additional overpayment and interest.