If it is determined that the tax has been overpaid, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of that check is without prejudice to any right of the taxpayer to claim any additional overpayment and interest on it.

History of Section.
P.L. 1982, ch. 159, § 2; P.L. 1983, ch. 104, § 2.