§ 44-14-19.1 - Claims for refund – Hearing upon denial. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-19-1

SECTION 44-14-19.1

§ 44-14-19.1 Claims for refund –Hearing upon denial. – (a) Any taxpayer may file a claim for refund with the tax administrator at anytime within two (2) years after the tax has been paid, or in the case of achange or correction of its taxable income by any official of the state ofRhode Island or the United States government, within two (2) years afterreceiving notice of the change or correction. If the tax administrator shalldetermine that the tax has been overpaid, he or she shall make a refund withinterest at the annual rate provided by § 44-1-7.1 from the date ofpayment.

(b) Any taxpayer whose claim for refund has been denied may,within thirty (30) days from the date of the mailing by the tax administratorof the notice of the decision, request a hearing and the tax administratorshall, as soon as practicable, set a time and place for the hearing and shallso notify the applicant.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-19-1

SECTION 44-14-19.1

§ 44-14-19.1 Claims for refund –Hearing upon denial. – (a) Any taxpayer may file a claim for refund with the tax administrator at anytime within two (2) years after the tax has been paid, or in the case of achange or correction of its taxable income by any official of the state ofRhode Island or the United States government, within two (2) years afterreceiving notice of the change or correction. If the tax administrator shalldetermine that the tax has been overpaid, he or she shall make a refund withinterest at the annual rate provided by § 44-1-7.1 from the date ofpayment.

(b) Any taxpayer whose claim for refund has been denied may,within thirty (30) days from the date of the mailing by the tax administratorof the notice of the decision, request a hearing and the tax administratorshall, as soon as practicable, set a time and place for the hearing and shallso notify the applicant.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-19-1

SECTION 44-14-19.1

§ 44-14-19.1 Claims for refund –Hearing upon denial. – (a) Any taxpayer may file a claim for refund with the tax administrator at anytime within two (2) years after the tax has been paid, or in the case of achange or correction of its taxable income by any official of the state ofRhode Island or the United States government, within two (2) years afterreceiving notice of the change or correction. If the tax administrator shalldetermine that the tax has been overpaid, he or she shall make a refund withinterest at the annual rate provided by § 44-1-7.1 from the date ofpayment.

(b) Any taxpayer whose claim for refund has been denied may,within thirty (30) days from the date of the mailing by the tax administratorof the notice of the decision, request a hearing and the tax administratorshall, as soon as practicable, set a time and place for the hearing and shallso notify the applicant.