§ 44-17-4.1 - Claims for refund – Hearing upon denial.
SECTION 44-17-4.1
§ 44-17-4.1 Claims for refund –Hearing upon denial. – (a) Any company subject to the provisions of this chapter may file a claim forrefund with the tax administrator at any time within two (2) years after thetax has been paid. If the tax administrator determines that the tax has beenoverpaid, he or she shall make a refund with interest at the annual rateprovided by § 44-1-7.1 from the date of overpayment.
(b) Any company 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 shallso notify the applicant.