Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-19 - Sales and Use Taxes – Enforcement and Collection > § 44-19-20.1 - Interest on overpayments.

§ 44-19-20.1 - Interest on overpayments.

SECTION 44-19-20.1

   § 44-19-20.1  Interest on overpayments.– If it is determined that the tax has been overpaid, the amount of theoverpayment 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 taxpayerto claim any additional overpayment and interest on it.