Section 44-19-20.1 Interest on overpayments.

RI Gen L § 44-19-20.1 (2019) (N/A)
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§ 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.)