§ 44-15-5.1 - Claims for refund – Hearing upon denial.
SECTION 44-15-5.1
§ 44-15-5.1 Claims for refund –Hearing upon denial. – (a) Any taxpayer may file a claim for refund with the tax administrator at anytime within two (2) years after the tax has been paid. If the tax administratorshall determine that the tax has been overpaid, he or she shall make a refundwith interest at the annual rate provided by § 44-1-7 from the date ofpayment.
(b) Any taxpayer 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 applicant.