Estate and Transfer Taxes Enforcement and Collection
§ 44-23-16.1 Interest on overpayments.
If it is determined that any overpayment has been made with respect to taxes
imposed by chapter 22 of this title, the amount of the overpayment bears
interest at the annual rate established by § 44-1-7.1. The acceptance of
the check shall be without prejudice to any right of the taxpayer to claim any
additional overpayment and interest.
History of Section.
(P.L. 1982, ch. 159, § 3; P.L. 1983, ch. 104, § 3.)