§ 44-29-10 - Payment of refunds.
SECTION 44-29-10
§ 44-29-10 Payment of refunds. – All moneys received by the tax administrator under this chapter shall be paidover to the general treasurer. Whenever the tax administrator determines thatany seller is entitled to a refund of any moneys paid by the seller under theprovisions of this chapter, or whenever a court of competent jurisdictionorders a refund of any paid moneys, the general treasurer shall, uponcertification by the tax administrator and with the approval of the director ofthe department of revenue, pay the refund from any moneys in the treasury notappropriated without any further act or resolution making appropriation;provided, that no refund shall be allowed unless a claim is filed with the taxadministrator within three (3) years from the tenth day after the close of themonth for which the overpayment was made. Every claim for a refund shall bemade in writing, shall be in any form, and shall present any information thatthe tax administrator may by regulation require. Within thirty (30) days afterdisallowing any claim in whole or in part, the tax administrator shall givenotice of his or her decision to the seller. If aggrieved by the decision, theseller, within thirty (30) days from the date of the mailing by the taxadministrator of notice of the claim denial, may request a hearing and the taxadministrator shall, as soon as practicable, set a time and place for thehearing. After the hearing, if aggrieved by the decision of the taxadministrator, the seller may petition within thirty (30) days the sixthdivision of the district court for relief from the decision of the taxadministrator. The court may confirm the decision of the tax administrator ororder a refund or credit. A party aggrieved by a final order of the court mayseek review of the order in the supreme court by writ of certiorari inaccordance with the procedures contained in § 8-8-32.