§ 44-23-16.1 - Interest on overpayments.
SECTION 44-23-16.1
§ 44-23-16.1 Interest on overpayments.– If it is determined that any overpayment has been made with respect to taxesimposed by chapter 22 of this title, the amount of the overpayment bearsinterest at the annual rate established by § 44-1-7.1. The acceptance ofthe check shall be without prejudice to any right of the taxpayer to claim anyadditional overpayment and interest.