§ 44-44-19 - Payment of refunds. - Rhode Island Statutes

SECTION 44-44-19

   § 44-44-19  Payment of refunds. – Whenever the tax administrator shall determine that any beverage wholesaler orhard-to-dispose material wholesaler or hard-to-dispose material retailer orperson or litter control participation permittee is entitled to a refund of anymoneys paid under the provisions of this chapter, or whenever a court ofcompetent jurisdiction orders a refund of any moneys paid, the generaltreasurer shall, upon certification by the tax administrator, pay the refundfrom any moneys in the litter control account or hard-to-dispose materialaccount other than those moneys already appropriated for the administration ofthe taxes and programs entitled by this chapter and § 37-15-13; provided,that no refund shall be allowed unless a claim for a refund is filed with thetax administrator within three (3) years from the date the overpayment wasmade. Every claim for a refund shall be made in writing, shall be in a form,and shall present only information that the tax administrator may, byregulation, require. Within thirty (30) days after disallowing any claim inwhole or in part the tax administrator shall give written notice of his or herdecision to the beverage wholesaler or hard-to-dispose material wholesaler orhard-to-dispose material retailer or person or litter control participationpermittee. A refund of less than ten dollars ($10.00) will not be processed,but may be credited to the following month's return without interest.