§ 8-8-27. Refund suits.
(a) Any taxpayer may bring an action for a refund of taxes previously overpaid. The suit for refund may not be brought prior to the date of a final determination by the tax administrator denying the claim for refund. No action for a refund of tax shall be brought after the expiration of thirty (30) days from a notice of final determination of the tax administrator denying the claimed refund.
(b) As used in this section and § 8-8-28, “tax” includes any surcharge imposed under § 1-6-2, and “taxpayer” includes an operator as defined in § 1-6-1.
History of Section.P.L. 1984, ch. 183, § 1; P.L. 2002, ch. 424, § 3.
Structure Rhode Island General Laws
Title 8 - Courts and Civil Procedure – Courts
Section 8-8-1. - District Court established — Chief and associate justices.
Section 8-8-1.1. - Veterans’ treatment calendar.
Section 8-8-1.2. - Mental health treatment calendar.
Section 8-8-3. - Jurisdiction.
Section 8-8-3.1. - Equitable powers as to housing matters.
Section 8-8-3.2. - Record and appeal of housing matters.
Section 8-8-3.3. - Equitable powers in residential landlord and tenant matters.
Section 8-8-4. - Habeas corpus.
Section 8-8-5. - Contempt of court.
Section 8-8-6. - Special service of process.
Section 8-8-7. - Judges — Temporary service in other courts.
Section 8-8-8. - Engagement and acceptance of appointment.
Section 8-8-8.1. - Administrator/clerk — Magistrate.
Section 8-8-10.1. - Retirement contribution.
Section 8-8-10.2. - State contributions.
Section 8-8-12. - Duties of chief judge.
Section 8-8-12.1. - Constable regulation program.
Section 8-8-13. - Sessions of the court.
Section 8-8-15. - Chief, deputy, and assistant clerks.
Section 8-8-16. - Duties of district court clerks.
Section 8-8-16.1. - Office of clerk/magistrate — Purpose.
Section 8-8-16.2. - District court clerk/magistrate.
Section 8-8-17. - Duties of division clerks.
Section 8-8-18. - Failure of clerk to account for fines and costs.
Section 8-8-19. - Duties of chief clerk.
Section 8-8-20. - Sale of blank writs prohibited.
Section 8-8-21. - District court conference.
Section 8-8-22. - Statutory references to earlier courts.
Section 8-8-23. - Savings clause.
Section 8-8-24. - Tax proceedings to be without jury and de novo — Precedence on calendar.
Section 8-8-25. - Time for commencement of proceeding against the division of taxation.
Section 8-8-26. - Prepayment as condition precedent to review of tax case.
Section 8-8-27. - Refund suits.
Section 8-8-28. - Burden of proof in tax cases.
Section 8-8-29. - Court stenographer in tax cases.
Section 8-8-30. - Decision of the court — Form and contents.
Section 8-8-31. - Frivolous appeals.