R.I. Gen. Laws § 44-33-5 — Claim as income tax credit or rebate from state funds

Subject to limitations provided in this chapter, a claimant may claim in any year
as a credit against Rhode Island personal income taxes due on his or her income, property
taxes accrued, or rent constituting property taxes accrued in the preceding calendar
year. If the allowable amount of the claim exceeds the income taxes due on the claimant’s
income, or if there are no Rhode Island personal income taxes due on the claimant’s
income, the amount of the claim not used as an offset against income taxes is treated
as an overpayment of personal income taxes and refunded to the claimant from balances
retained by the general treasurer for general purposes. No interest is allowed on
any payment made to a claimant pursuant to this chapter.