§ 44-20-49 - Disposition of revenue – Payment of refunds. - Rhode Island Statutes

SECTION 44-20-49

   § 44-20-49  Disposition of revenue –Payment of refunds. – All moneys received by the tax administrator under the provisions of thischapter, except for the funds allocated to the tax administrator pursuant to§ 44-20-19, are paid over to the general treasurer. Whenever the taxadministrator determines that any person is entitled to a refund of any moneyspaid by that person under the provisions of this chapter, or whenever a courtof competent jurisdiction orders a refund of any paid moneys, the generaltreasurer shall, upon certification by the tax administrator and with theapproval of the controller, pay the refunds from any moneys in the treasury notappropriated without any further act or resolution making appropriation for anymoneys.