Partnertax.ai
Start free trial →

Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-30-86

Overpayment

Official textwebserver.rilegislature.govlast amended

# (a)

General. The tax administrator within the applicable period of limitations may credit an overpayment against any liability of the taxpayer in respect of the Rhode Island personal income tax, and the balance shall be refunded by the general treasurer. A payment for a year of no liability shall be considered an overpayment. Any refund under this section shall be made only upon a certificate of the tax administrator approved by the director of administration. In no case shall the filing of a protest constitute a condition to a later credit or refund of Rhode Island personal income tax.

# (b)

Excessive withholding. If the amount allowable as a credit for tax withheld from the taxpayer exceeds his or her tax to which the credit relates, the excess shall be considered an overpayment and shall be adjusted or refunded in any manner and time that the tax administrator may prescribe.

# (c)

Credits against estimated tax. The tax administrator may promulgate regulations providing for the crediting against the Rhode Island personal income tax for any taxable year of the amount determined by the taxpayer or the tax administrator to be an overpayment of the income tax for a preceding taxable year. If any overpayment of the tax is so claimed as a credit against estimated tax for the succeeding taxable year, the amount shall be considered as a payment of the tax for the succeeding taxable year, whether or not claimed as a credit in the declaration of estimated tax for the succeeding taxable year, and no claim for credit or refund of the overpayment shall be allowed for the taxable year for which the overpayment arises.

# (d)

Assessment and collection after limitation period. If any amount of tax is assessed or collected after the expiration of the period of limitation properly applicable thereto, the amount shall be considered an overpayment.

Amendment history

History of Section. P.L. 1971, ch. 8, art. 1, § 1.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 44-30-59 · Report of change in federal taxable income
  2. 44-30-60 · Change of election
  3. 44-30-71 · Requirement of withholding tax from wages
  4. 44-30-71.1 · Voluntary withholding of tax from military retirement…
  5. 44-30-71.2 · Withholding of tax from lottery, pari-mutuel betting,…
  6. 44-30-71.3 · Sale of real property by nonresidents — Withholding…
  7. 44-30-71.4 · Employee leasing companies — Payroll companies
  8. 44-30-72 · Withholding agreements
  9. 44-30-73 · Information statement for employee
  10. 44-30-74 · Credit for tax withheld
  11. 44-30-75 · Employer’s return and payment of withheld taxes
  12. 44-30-76 · Employer’s liability for withheld taxes — Violations —…
  13. 44-30-77 · Employer’s failure to withhold
  14. 44-30-78 · Filing annual reconciliation of tax withheld
  15. 44-30-81 · Notice of deficiency
  16. 44-30-82 · Assessment date
  17. 44-30-83 · Limitations on assessment
  18. 44-30-84 · Interest on underpayment
  19. 44-30-85 · Additions to tax and civil penalties
  20. 44-30-85.1 · Electronic filing of withholding tax returns and penalties
  21. 44-30-86 · Overpayment
  22. 44-30-87 · Limitations on credit or refund
  23. 44-30-87.1 · Net operating loss — Limitation
  24. 44-30-88 · Interest on overpayment
  25. 44-30-89 · Administrative petition
  26. 44-30-90 · Review of tax administrator’s decision
  27. 44-30-91 · Mailing rules — Holidays
  28. 44-30-92 · Collection, levy, and lien
  29. 44-30-93 · Transferees
  30. 44-30-94 · Criminal penalties
  31. 44-30-95 · General powers of tax administrator
  32. 44-30-95.1 · Rules and regulations
  33. 44-30-96 · Severability
  34. 44-30-97 · Repealed
  35. 44-30-98 · Repealed
  36. 44-30-99 · Personal income tax law
  37. 44-30-100 · Lookup table to report use tax on personal income tax return
  38. 44-30-101 · Requirements concerning qualifying health insurance coverage
  39. 44-30-102 · Reporting requirement for applicable entities providing…
  40. 44-30-103 · Child tax rebates
Full table of contents →