§ 44-12-5.1 - Claims for refund – Hearing upon denial.
SECTION 44-12-5.1
§ 44-12-5.1 Claims for refund –Hearing upon denial. – (a) Any corporation subject to the provisions of this chapter may file a claimfor refund with the tax administrator at any time within two (2) years afterthe tax has been paid. If the tax administrator shall determine that the taxhas been overpaid, he or she shall make a refund with interest at the annualrate provided by § 44-1-7.1 from the date of overpayment.
(b) Any corporation whose claim for refund has been deniedmay, within thirty (30) days from the date of the mailing by the taxadministrator of the notice of the decision, request a hearing, and the taxadministrator shall, as soon as practicable, set a time and place for thehearing and shall notify the applicant.