§ 44-13-16 - Claim for refund – Hearing upon denial. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-16

SECTION 44-13-16

§ 44-13-16 Claim for refund – Hearingupon denial. – (a) Any corporation may file a claim for refund with the tax administrator atany time within two (2) years after the tax has been paid. If the taxadministrator determines that the corporation has paid a tax in excess of theamount lawfully due, he or she shall allow a refund or permit a credit. If thetax administrator shall determine that the excess payment was made in goodfaith, the tax administrator may make the refund with interest at the annualrate provided by § 44-1-7.1 from the date of the excess payment.

(b) Any corporation whose claim for refund has been deniedmay, within thirty (30) days from the date of the mailing by the taxadministrator of the notice of the decision, request a hearing and the taxadministrator shall, as soon as practicable, set a time and place for thehearing and shall notify the applicant.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-16

SECTION 44-13-16

§ 44-13-16 Claim for refund – Hearingupon denial. – (a) Any corporation may file a claim for refund with the tax administrator atany time within two (2) years after the tax has been paid. If the taxadministrator determines that the corporation has paid a tax in excess of theamount lawfully due, he or she shall allow a refund or permit a credit. If thetax administrator shall determine that the excess payment was made in goodfaith, the tax administrator may make the refund with interest at the annualrate provided by § 44-1-7.1 from the date of the excess payment.

(b) Any corporation whose claim for refund has been deniedmay, within thirty (30) days from the date of the mailing by the taxadministrator of the notice of the decision, request a hearing and the taxadministrator shall, as soon as practicable, set a time and place for thehearing and shall notify the applicant.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-16

SECTION 44-13-16

§ 44-13-16 Claim for refund – Hearingupon denial. – (a) Any corporation may file a claim for refund with the tax administrator atany time within two (2) years after the tax has been paid. If the taxadministrator determines that the corporation has paid a tax in excess of theamount lawfully due, he or she shall allow a refund or permit a credit. If thetax administrator shall determine that the excess payment was made in goodfaith, the tax administrator may make the refund with interest at the annualrate provided by § 44-1-7.1 from the date of the excess payment.

(b) Any corporation whose claim for refund has been deniedmay, within thirty (30) days from the date of the mailing by the taxadministrator of the notice of the decision, request a hearing and the taxadministrator shall, as soon as practicable, set a time and place for thehearing and shall notify the applicant.