§ 44-30.3-12 - Denial of claim. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-30-3 > 44-30-3-12

SECTION 44-30.3-12

§ 44-30.3-12 Denial of claim. – If it is determined that a claim is excessive and was filed with fraudulentintent, the claim is disallowed in full, and, if the claim has been paid or acredit has been allowed against income taxes otherwise payable, the credit iscancelled and the amount paid may be recovered by assessment and the assessmentshall bear interest from the date of payment or credit of the claim, untilrefunded or paid, at the rate of one percent (1%) per month. The claimant inthat case, and any person who assisted in the preparation or filing of theexcessive claim or supplied information upon which the excessive claim wasprepared, with fraudulent intent, is guilty of a misdemeanor. If it determinedthat a claim is excessive and was negligently prepared, ten percent (10%) ofthe corrected claim shall be disallowed, and if the claim had been paid orcredited against income taxes otherwise payable, the credit shall be reduced orcanceled, and the proper portion of any amount paid shall be similarlyrecovered by assessment, and the assessment shall bear interest at an annualrate provided by § 44-1-7, as amended, from the date of payment untilrefunded or paid.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-30-3 > 44-30-3-12

SECTION 44-30.3-12

§ 44-30.3-12 Denial of claim. – If it is determined that a claim is excessive and was filed with fraudulentintent, the claim is disallowed in full, and, if the claim has been paid or acredit has been allowed against income taxes otherwise payable, the credit iscancelled and the amount paid may be recovered by assessment and the assessmentshall bear interest from the date of payment or credit of the claim, untilrefunded or paid, at the rate of one percent (1%) per month. The claimant inthat case, and any person who assisted in the preparation or filing of theexcessive claim or supplied information upon which the excessive claim wasprepared, with fraudulent intent, is guilty of a misdemeanor. If it determinedthat a claim is excessive and was negligently prepared, ten percent (10%) ofthe corrected claim shall be disallowed, and if the claim had been paid orcredited against income taxes otherwise payable, the credit shall be reduced orcanceled, and the proper portion of any amount paid shall be similarlyrecovered by assessment, and the assessment shall bear interest at an annualrate provided by § 44-1-7, as amended, from the date of payment untilrefunded or paid.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-30-3 > 44-30-3-12

SECTION 44-30.3-12

§ 44-30.3-12 Denial of claim. – If it is determined that a claim is excessive and was filed with fraudulentintent, the claim is disallowed in full, and, if the claim has been paid or acredit has been allowed against income taxes otherwise payable, the credit iscancelled and the amount paid may be recovered by assessment and the assessmentshall bear interest from the date of payment or credit of the claim, untilrefunded or paid, at the rate of one percent (1%) per month. The claimant inthat case, and any person who assisted in the preparation or filing of theexcessive claim or supplied information upon which the excessive claim wasprepared, with fraudulent intent, is guilty of a misdemeanor. If it determinedthat a claim is excessive and was negligently prepared, ten percent (10%) ofthe corrected claim shall be disallowed, and if the claim had been paid orcredited against income taxes otherwise payable, the credit shall be reduced orcanceled, and the proper portion of any amount paid shall be similarlyrecovered by assessment, and the assessment shall bear interest at an annualrate provided by § 44-1-7, as amended, from the date of payment untilrefunded or paid.