State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-7 > 44-7-20SECTION 44-7-20
§ 44-7-20 Actions for refund of taxes.– No action to recover back a tax shall be maintained unless commenced withinthree (3) months after payment of the tax, nor unless the tax is paid under awritten protest. In an action founded on an error or irregularity in theassessment or apportionment of the tax, only the amount in excess of the taxfor which the plaintiff was liable shall be recoverable, and no sale, contract,or levy shall be avoided solely by reason of the error or irregularity.
