Rhode Island General Laws

R.I. Gen. Laws § 44-20-49 (2026)

Disposition of revenue — Payment of refunds

✓ current as of July 2026

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All moneys received by the tax administrator under the provisions of this chapter, except for the funds allocated to the tax administrator pursuant to § 44-20-19, are paid over to the general treasurer. Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by that person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any paid moneys, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, pay the refunds from any moneys in the treasury not appropriated without any further act or resolution making appropriation for any moneys.

Notes of Decisions

Cited in 2 cases, 1975–1980 · leading case: Gott v. Norberg, 417 A.2d 1352 (R.I. 1980).

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Gott v. Norberg, 417 A.2d 1352 (R.I. 1980). · cites it 2× “Section 44-29-13 provides for 7-percent interest on refunds on overpayments for the admissions tax to racing events.”

Daniels Tobacco Co. Inc. v. Norberg, 335 A.2d 636 (R.I. 1975). · cites it 2× “(See §44-20-49) We determine that the legislative intent in enacting §44-20-12(1) was to place the risk of loss of cigarettes on the distributor and not on the state.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.