2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-6 - Assessment and Collection of State Taxes
Section 44-6-2 - Remedy against illegal or overtax - Deficiencies in collections.

Universal Citation: RI Gen L § 44-6-2 (2017)

§ 44-6-2. Remedy against illegal or overtax - Deficiencies in collections.

Every person who shall be overtaxed, or illegally taxed, shall have the same remedy as if it were a city or town tax; and if, on petition, judgment is given that the person is overtaxed, or illegally taxed, or if any person's tax for any cause is not collected, the deficiency caused by this in the tax or in the city or town's proportion of the tax shall be paid to the state by the town treasurer, out of the city or town treasury.

History of Section.
(G.L. 1896, ch. 49, § 2; G.L. 1909, ch. 61, § 2; G.L. 1923, ch. 63, § 2; P.L. 1932, ch. 1945, § 7; G.L. 1938, ch. 33, § 2; G.L. 1956, § 44-6-2.)

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