R.I. Gen. Laws § 44-29-10 — Payment of refunds

All moneys received by the tax administrator under this chapter shall be paid over
to the general treasurer. Whenever the tax administrator determines that any seller
is entitled to a refund of any moneys paid by the seller 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 director of the department of revenue, pay the refund from
any moneys in the treasury not appropriated without any further act or resolution
making appropriation; provided, that no refund shall be allowed unless a claim is
filed with the tax administrator within three (3) years from the tenth day after the
close of the month for which the overpayment was made. Every claim for a refund shall
be made in writing, shall be in any form, and shall present any information that the
tax administrator may by regulation require. Within thirty (30) days after disallowing
any claim in whole or in part, the tax administrator shall give notice of his or her
decision to the seller. If aggrieved by the decision, the seller, within thirty (30)
days from the date of the mailing by the tax administrator of notice of the claim
denial, may request a hearing and the tax administrator shall, as soon as practicable,
set a time and place for the hearing. After the hearing, if aggrieved by the decision
of the tax administrator, the seller may petition within thirty (30) days the sixth
division of the district court for relief from the decision of the tax administrator.
The court may confirm the decision of the tax administrator or order a refund or credit.
A party aggrieved by a final order of the court may seek review of the order in the
supreme court by writ of certiorari in accordance with the procedures contained in
§ 8-8-32.