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2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-19 - Sales and Use Taxes – Enforcement and Collection
Section 44-19-20.1 - Interest on overpayments.

RI Gen L § 44-19-20.1 (2015) What's This?

§ 44-19-20.1 Interest on overpayments. – If it is determined that the tax has been overpaid, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of that check is without prejudice to any right of the taxpayer to claim any additional overpayment and interest on it.

History of Section.
(P.L. 1982, ch. 159, § 2; P.L. 1983, ch. 104, § 2.)

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