§ 8-8-27 - Refund suits. - Rhode Island Statutes

SECTION 8-8-27

   § 8-8-27  Refund suits. – (a) Any taxpayer may bring an action for a refund of taxes previously overpaid.The suit for refund may not be brought prior to the date of a finaldetermination by the tax administrator denying the claim for refund. No actionfor a refund of tax shall be brought after the expiration of thirty (30) daysfrom a notice of final determination of the tax administrator denying theclaimed refund.

   (b) As used in this section and § 8-8-28, "tax" includesany surcharge imposed under § 1-6-2, and "taxpayer" includes an operatoras defined in § 1-6-1.