Advanced Search

§44-23-16.1  Interest on overpayments. –

Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.



Estate and Transfer Taxes – Enforcement and Collection

SECTION 44-23-16.1

   § 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.)