§ 31-36-11.1 - Interest on overpayments. - Rhode Island Statutes

SECTION 31-36-11.1

   § 31-36-11.1  Interest on overpayments.– If it shall be determined that an overpayment has been made with respect to thetax provided for in this chapter, the amount of the overpayment shall bearinterest at the annual rate established by § 44-1-7.1. The acceptance ofthe check shall be without prejudice to any right of the taxpayer to claim anyadditional overpayment and interest.