TITLE 44

Taxation

CHAPTER 44-19

Sales and Use Taxes – Enforcement and Collection

SECTION 44-19-20.1



   § 44-19-20.1  Interest on overpayments.

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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.)