Whenever the tax administrator shall determine that any beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or litter control participation permittee is entitled to a refund of any moneys paid under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall, upon certification by the tax administrator, pay the refund from any moneys in the litter control account or hard-to-dispose material account other than those moneys already appropriated for the administration of the taxes and programs entitled by this chapter and § 37-15-13; provided, that no refund shall be allowed unless a claim for a refund is filed with the tax administrator within three (3) years from the date the overpayment was made. Every claim for a refund shall be made in writing, shall be in a form, and shall present only information that the tax administrator may, by regulation, require. Within thirty (30) days after disallowing any claim in whole or in part the tax administrator shall give written notice of his or her decision to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or litter control participation permittee. A refund of less than ten dollars ($10.00) will not be processed, but may be credited to the following month’s return without interest.

History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.

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Terms Used In Rhode Island General Laws 44-44-19

  • Beverage: means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages. See Rhode Island General Laws 44-44-2
  • Beverage wholesaler: means any person who engages in the sale of beverage containers to beverage retailers in this state, including any brewer, manufacturer, or bottler who engages in those sales. See Rhode Island General Laws 44-44-2
  • Hard-to-dispose material: is a s defined in Rhode Island General Laws 44-44-2
  • Hard-to-dispose material retailer: means any person who engages in the retail sale of hard-to-dispose material (as defined in Rhode Island General Laws 44-44-2
  • Hard-to-dispose material wholesaler: means any person, wherever located, who engages in the sale of hard-to-dispose material (as defined in Rhode Island General Laws 44-44-2
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity. See Rhode Island General Laws 44-44-2

§ 44-44-19. Payment of refunds. [Effective January 1, 2024.]

Whenever the tax administrator shall determine that any beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person is entitled to a refund of any moneys paid under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall, upon certification by the tax administrator, pay the refund from any moneys in the litter control account or hard-to-dispose material account other than those moneys already appropriated for the administration of the taxes and programs entitled by this chapter and § 37-15-13; provided, that no refund shall be allowed unless a claim for a refund is filed with the tax administrator within three (3) years from the date the overpayment was made. Every claim for a refund shall be made in writing, shall be in a form, and shall present only information that the tax administrator may, by regulation, require. Within thirty (30) days after disallowing any claim in whole or in part the tax administrator shall give written notice of the tax administrator’s decision to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. A refund of less than ten dollars ($10.00) will not be processed, but may be credited to the following month’s return without interest.

History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.