§ 44-19-26 - Payment of refunds.
SECTION 44-19-26
§ 44-19-26 Payment of refunds. – Whenever the tax administrator determines that any person is entitled to arefund of any moneys paid by a person under the provisions of chapters 18 and19 of this title, or whenever a court of competent jurisdiction orders a refundof any moneys paid, the general treasurer shall, upon certification by the taxadministrator and with the approval of the director of administration, pay therefund from any moneys in the treasury not appropriated without any further actor resolution making appropriation for the refund. No refund is allowed unlessa claim is filed with the tax administrator within three (3) years from thefifteenth (15th) day after the close of the month for which the overpayment wasmade, or, with respect to determinations made under §§ 44-19-11– 44-19-14, within six (6) months from the date of overpayment, whicheverperiod expires later.