Sales and Use Taxes Enforcement and Collection
§ 44-19-20.1 Interest on overpayments.
If it is determined that the tax has been overpaid, the amount of the
overpayment bears interest at the annual rate established by § 44-1-7.1.
The acceptance of that check is without prejudice to any right of the taxpayer
to claim any additional overpayment and interest on it.
History of Section.
(P.L. 1982, ch. 159, § 2; P.L. 1983, ch. 104, § 2.)