§ 44-51-7 - Claims for refund – Hearing upon denial. - Rhode Island Statutes

SECTION 44-51-7

   § 44-51-7  Claims for refund – Hearingupon denial. – (a) Any provider subject to the provisions of this chapter may file a claim forrefund with the tax administrator at any time within two (2) years after theassessment has been paid. If the tax administrator shall determine that theassessment has been overpaid, he or she shall make a refund with interest fromthe date of overpayment.

   (b) Any provider whose claim for refund has been denied may,within thirty (30) days from the date of the mailing by the tax administratorof the notice of the decision, request a hearing and the tax administratorshall, as soon as practicable, set a time and place for the hearing and shallnotify the provider.