§ 44-23-26 - Adjustment of clerical or palpable errors. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-26

SECTION 44-23-26

§ 44-23-26 Adjustment of clerical orpalpable errors. – Whenever a clerical or palpable error or mistake has been made in any statementfiled with the tax administrator under the provisions of this chapterconcerning any matter of information, or in entering amounts or figures, thetax administrator may assess an additional tax and receive and collect the tax.In the event that the error or mistake has resulted in an over assessment, andin case the tax has already been paid to the tax administrator the generaltreasurer shall, upon certification by the tax administrator and with theapproval of the controller, refund any overpayment to the executor,administrator, heir-at-law, or trustee, or to the person by whom the tax waspaid, without any further act or resolution making appropriation for therefund; provided, that not more than four (4) years have elapsed from thepayment of the tax.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-26

SECTION 44-23-26

§ 44-23-26 Adjustment of clerical orpalpable errors. – Whenever a clerical or palpable error or mistake has been made in any statementfiled with the tax administrator under the provisions of this chapterconcerning any matter of information, or in entering amounts or figures, thetax administrator may assess an additional tax and receive and collect the tax.In the event that the error or mistake has resulted in an over assessment, andin case the tax has already been paid to the tax administrator the generaltreasurer shall, upon certification by the tax administrator and with theapproval of the controller, refund any overpayment to the executor,administrator, heir-at-law, or trustee, or to the person by whom the tax waspaid, without any further act or resolution making appropriation for therefund; provided, that not more than four (4) years have elapsed from thepayment of the tax.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-23 > 44-23-26

SECTION 44-23-26

§ 44-23-26 Adjustment of clerical orpalpable errors. – Whenever a clerical or palpable error or mistake has been made in any statementfiled with the tax administrator under the provisions of this chapterconcerning any matter of information, or in entering amounts or figures, thetax administrator may assess an additional tax and receive and collect the tax.In the event that the error or mistake has resulted in an over assessment, andin case the tax has already been paid to the tax administrator the generaltreasurer shall, upon certification by the tax administrator and with theapproval of the controller, refund any overpayment to the executor,administrator, heir-at-law, or trustee, or to the person by whom the tax waspaid, without any further act or resolution making appropriation for therefund; provided, that not more than four (4) years have elapsed from thepayment of the tax.