§ 44-1-11 - Refund or credit for overpayments.
SECTION 44-1-11
§ 44-1-11 Refund or credit foroverpayments. – Whenever an erroneous payment or any payment in excess of the correct amount ofany tax, excise, fee, penalty, interest, or other charge is made to the taxadministrator, the general treasurer shall, after certification by the taxadministrator with the approval of the director of administration, refund theerroneous payment or overpayment, or the tax administrator may credit theerroneous payment or overpayment against any tax then or thereafter due, as thecircumstances may warrant.