§ 44-64-7 - Claims for refund – Hearing upon denial. - Rhode Island Statutes

SECTION 44-64-7

   § 44-64-7  Claims for refund – Hearingupon denial. – (a) Any provider, subject to the provisions of this chapter, may file a claimfor refund with the tax administrator at any time within two (2) years afterthe surcharge has been paid. If the tax administrator shall determine that thesurcharge has been overpaid, the tax administrator shall make a refund withinterest from the date of overpayment.

   (b) Any provider aggrieved by an action of the taxadministrator in determining the amount of any surcharge or penalty imposedunder the provisions of this chapter may, within thirty (30) days after thenotice of the action was mailed, apply to the tax administrator, for a hearingrelative to the surcharge or penalty. The tax administrator shall fix a timeand place for the hearing and shall so notify the provider.