reglab/housing_qa huggingface dataset:
RI Gen L § 44-12-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-3 - Repealed.

§ 44-12-3. Repealed.History of Section.P.L. 1912, ch. 769, § 49; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-3; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-4 - Repealed.

§ 44-12-4. Repealed.History of Section.P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 1, § 2; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-4; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-4.1 - Repealed.

§ 44-12-4.1. Repealed.History of Section.P.L. 1987, ch. 57, art. 2, § 1; P.L. 1993, ch. 459, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-5 - Repealed.

§ 44-12-5. Repealed.History of Section.P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-5; P.L. 1992, ch. 388, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-5.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-5.1 - Repealed.

§ 44-12-5.1. Repealed.History of Section.P.L. 1987, ch. 57, art. 2, § 1; P.L. 1992, ch. 388, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-6 - Repealed.

§ 44-12-6. Repealed.History of Section.P.L. 1940, ch. 872, § 1; G.L. 1938, ch. 39, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-6; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-7 - Repealed.

§ 44-12-7. Repealed.History of Section.P.L. 1940, ch. 872, § 1; G.L. 1938, ch. 39, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-7; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-8 - Repealed.

§ 44-12-8. Repealed.History of Section.P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 2; G.L. 1938, ch. 39, § 2, as enacted by P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-8; P.L. 2005, ch. 36, § 32; P.L. 2005, ch. 72, § 32; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-9 - Repealed.

§ 44-12-9. Repealed.History of Section.P.L. 1912, ch. 769, § 49; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, §§ 1, 2; P.L. 1940, ch. 872, § 2; P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-9; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-10 - Repealed.

§ 44-12-10. Repealed.History of Section.P.L. 1912, ch. 769, § 49; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, §§ 1, 2; P.L. 1940, ch. 872, § 2; P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-10; P.L. 1976, ch. 140, § 22; P.L. 1982, ch. 388, § 22; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-11 - Repealed.

§ 44-12-11. Repealed.History of Section.G.L. 1923, ch. 38, §§ 32, 33; P.L. 1924, ch. 555, § 1; P.L. 1926, ch. 774, § 1; P.L. 1929, ch. 1428, § 3; P.L. 1932, ch. 1894, § 1; G.L. 1938, ch. 39, §§ 2, 3; P.L. 1939, ch. 659, § 2; P.L. 1940, ch. 872, § 3; P.L. 1942, ch. 1250, § 1; G.L. 1956, § 44-12-11; P.L. 1984, ch. 380, § 8; P.L. 1984, ch. 444, § 1; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-12 - Repealed.

§ 44-12-12. Repealed.History of Section.G.L. 1938, ch. 39, § 4; P.L. 1939, ch. 665, § 4; G.L. 1956, § 44-12-12; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-12-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-12 - Franchise Tax|Section 44-12-13 - Repealed.

§ 44-12-13. Repealed.History of Section.P.L. 1987, ch. 57, art. 2, § 1; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
RI Gen L § 44-13-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-1 - Domestic corporations subject to tax - "Gross earnings" defined - Deductions.

§ 44-13-1. Domestic corporations subject to tax — "Gross earnings" defined — Deductions.(a) Every corporation enumerated in § 44-13-4, incorporated under the laws of this state, shall annually pay a tax or excise to the state for the privilege of existing as a corporation during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided, for the preceding calendar year or for the portion of the year that the corporation has been incorporated and shall be computed at the rates prescribed in § 44-13-4; provided, that the Narragansett Pier Railroad Company, a corporation incorporated under the laws of the state of Rhode Island, shall not be subject to any tax imposed by the provisions of this chapter in any year until and unless the net receipts of the railroad applicable to dividends or other form of distribution of corporate earnings shall in the year amount to a sum that is not less than four percent (4%) of the aggregate valuation of the property of the railroad as determined by the public utility administrator.(b) "Gross earnings" includes all income of the same types as are classified as operating revenues by the public utilities control authority in the uniform systems of accounts prescribed by the authority for operations, whether or not the corporation is regulated by the public utilities control authority, except those subject to the Rhode Island business corporation tax, within the tax year and, with respect to each company, all income classified in the uniform systems of accounts as income from merchandising, jobbing, and contract work, income from nonutility operations and revenues from transfer, sale, or lease of tangible, intangible, or real property not devoted to utility operation, and receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity, or steam. No deductions shall be allowed from the gross earnings for any commission, rebate, or other payment, except a refund resulting from an error or overcharge, and those specifically mentioned in § 44-13-5, and in the case of every corporation subject to tax under § 44-13-4(4), fifty percent (50%) of all amounts paid during the period July 1, 1987 to June 30, 1988 and one hundred percent (100%) of all amounts paid during the period July 1, 1988 and thereafter by a corporation to another corporation for connecting fees, switching charges, and carrier access charges shall be included in the gross earnings of the company to which they are paid and shall be deducted from the gross earnings of the paying company.History of Section.P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-1; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-2 - Foreign corporations subject to tax.

§ 44-13-2. Foreign corporations subject to tax.Every corporation enumerated in § 44-13-4, organized or incorporated outside of this state and carrying on or being authorized to carry on business within this state, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided in § 44-13-1(b), for the preceding calendar year or for the portion of the year that the corporation has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4.History of Section.P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-2; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-2.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-2.1 - Public service companies subject to tax.

§ 44-13-2.1. Public service companies subject to tax.(a) Every public service company defined, foreign or domestic, engaging in any of the same businesses within this state of any corporation enumerated in § 44-13-4, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings determined in the same manner as provided for corporations under § 44-13-1(b) for the preceding calendar year or for the portion of the year that the public service company has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4. All other provisions of this chapter and title as they relate to public service corporations shall apply to public service companies.(b) For purposes of this chapter, "public service company" means and includes every joint stock company, association, partnership (limited or general), joint venture, or other entity or individual formed for or engaged in any business which, when engaged in by a corporation, is subject to tax under this chapter.History of Section.P.L. 1989, ch. 130, § 1.
RI Gen L § 44-13-2.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-2.2 - Gross earnings of certain corporations and public service companies.

§ 44-13-2.2. Gross earnings of certain corporations and public service companies.(a) A corporation or public service company whose principal business in this state is not an activity enumerated in § 44-13-4 but engages in that activity in this state, shall be subject to tax pursuant to this chapter as measured by the gross earnings derived from the activity in this state and computed at the rates set forth in § 44-13-4. The corporation or public service company shall also be subject to the tax imposed pursuant to chapter 11 or 30 of this title; provided, that the gross earnings subject to tax pursuant to this section and direct and indirect costs associated with these shall be excluded from the calculation of net income subject to tax pursuant to chapter 11 or 30 of this title.(b) These corporations or public service companies shall maintain records that substantiate proper calculation of net income subject to tax pursuant to chapter 11 or 30 of this title and shall also maintain records of gross earnings subject to tax pursuant to this section and records of associated costs.History of Section.P.L. 1997, ch. 357, § 7.
RI Gen L § 44-13-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-3 - Minimum tax.

§ 44-13-3. Minimum tax.The tax imposed upon any corporation under the provisions of §§ 44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100).History of Section.P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-3; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-5 - Deductions for merchandise sales and alternative fuel.

§ 44-13-5. Deductions for merchandise sales and alternative fuel.(a) In the case of every corporation whose principal business is manufacturing, selling, and distributing to the public illuminating or heating gas, and upon which a tax is imposed under § 44-13-4(5), and in the case of every corporation upon which a tax is imposed under § 44-13-4(2), there shall be allowed as a deduction from the gross earnings from merchandise sales reported by that corporation in its gross earnings tax returns, the net invoice price plus the transportation cost of the merchandise.(b) In the case of every corporation upon which a tax is imposed under § 44-13-4 there shall be allowed as a deduction from the gross earnings from sales reported by the corporation in its gross earnings tax returns, the total of gross earnings from the sale of alternative fuel as defined pursuant to the Energy Policy Act of 1992 (P.L. 102-486, Section 301 (42 U.S.C. § 13211)) when used as a separately metered motor fuel that powers a motor vehicle, from January 1, 1998, until December 31, 2007.History of Section.P.L. 1942, ch. 1212, art. 6, § 2; P.L. 1947, ch. 1887, art. 6, § 1; G.L. 1956, § 44-13-5; P.L. 1978, ch. 163, § 1; P.L. 1997, ch. 168, § 3; P.L. 2003, ch. 124, § 2; P.L. 2003, ch. 135, § 2; P.L. 2003, ch. 137, § 2.
RI Gen L § 44-13-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-6 - Due date of annual return.

§ 44-13-6. Due date of annual return.Every corporation shall file a return with the tax administrator on or before March 1 of each year. For tax years beginning after December 31, 2015, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by every corporation and shall be filed on or before the date its federal tax return is due to be filed, without regard to extension.History of Section.P.L. 1942, ch. 1212, art. 6, § 3; G.L. 1956, § 44-13-6; P.L. 1960, ch. 3, § 1; P.L. 1985, ch. 181, art. 62, § 1; P.L. 2016, ch. 142, art. 13, § 11.
RI Gen L § 44-13-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-7 - Extension of time for filing of returns.

§ 44-13-7. Extension of time for filing of returns.The tax administrator may grant a reasonable extension of time for filing returns, under rules and regulations as he or she shall prescribe, with the approval of the director of revenue. Whenever an extension of time is granted, a corporation shall be required to pay as part of any tax due interest at the annual rate prescribed by § 44-1-7 from the day when the return should have been filed as if no extension had been granted.History of Section.P.L. 1942, ch. 1212, art. 6, § 3; G.L. 1956, § 44-13-7; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1992, ch. 388, § 3; P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39.
RI Gen L § 44-13-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-8 - Statements, returns, and rules and regulations.

§ 44-13-8. Statements, returns, and rules and regulations.(a) Every corporation shall render statements, make returns, and comply with rules and regulations as the tax administrator, with the approval of the director of revenue, may from time to time prescribe.(b) The tax administrator may, whenever in his or her judgment it is necessary, require any corporation, by notice served upon it, to make a return or render statements as the tax administrator deems necessary in determining the liability of any corporation to a tax under this chapter.History of Section.P.L. 1942, ch. 1212, art. 6, § 4; G.L. 1956, § 44-13-8; P.L. 1985, ch. 181, art. 62, § 1; P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39.
RI Gen L § 44-13-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-9 - Entire gross earnings of business wholly within state.

§ 44-13-9. Entire gross earnings of business wholly within state.In the case of every corporation carrying on business wholly within this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business, shall be apportioned to this state.History of Section.P.L. 1942, ch. 1212, art. 6, § 5; G.L. 1956, § 44-13-9; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-11 - Liability of fiduciaries.

§ 44-13-11. Liability of fiduciaries.Any receiver, liquidator, trustee, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the corporation.History of Section.P.L. 1942, ch. 1212, art. 6, § 15; G.L. 1956, § 44-13-11; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-12 - Intangibles exempt from taxation - Corporation whose property is operated by another.

§ 44-13-12. Intangibles exempt from taxation — Corporation whose property is operated by another.Except as provided in any act of incorporation, the intangible property of any corporation liable to a tax under this chapter and the intangible property and gross earnings of any corporation the property of which is operated in this state by the first corporation shall be exempt from taxation.History of Section.P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-12; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-13.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-13.1 - Personal property tax - Application of aggrieved party for hearing.

§ 44-13-13.1. Personal property tax — Application of aggrieved party for hearing.Any company aggrieved by any action in determining the amount of any tax or assessment imposed by the provisions of § 44-13-13 may apply in writing to the tax administrator within thirty (30) days of the mailing of the notice of tax or assessment for a hearing in accordance with chapter 35 of title 42; provided, that the request shall not be valid unless the tax or assessment as set forth in the notice has been paid.History of Section.P.L. 1981, ch. 200, § 2; P.L. 1982, ch. 19, § 2; P.L. 1993, ch. 459, § 3.
RI Gen L § 44-13-13.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-13.2 - Personal property tax - Application to recover.

§ 44-13-13.2. Personal property tax — Application to recover.Companies, which become subject to personal property taxes by reason of the tax imposed by § 44-13-13 may file with the public utilities commission to recover the additional tax expense. The commission shall make a decision upon any application filed during the year 1982 within one hundred and eighty (180) days of the filing; provided, that payment of all taxes and interest due under § 44-13-13 shall be a condition precedent to the filing with the public utilities commission.History of Section.P.L. 1981, ch. 200, § 2; P.L. 1982, ch. 19, § 3.
RI Gen L § 44-13-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-14 - Exemption of securities from taxation.

§ 44-13-14. Exemption of securities from taxation.The owners of shares of stock, bonds, debentures, and other evidences of indebtedness of any corporation liable to a tax under this chapter and of any corporation the property of which is operated in this state by any corporation shall be exempt from taxation in this state thereon.History of Section.P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-14; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-15 - Determination and payment of tax.

§ 44-13-15. Determination and payment of tax.Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under the provisions of §§ 44-13-6 and 44-13-7. Upon the filing of the return, the full amount of any tax, as computed by the corporation, shall be paid to the tax administrator. As soon as practicable after the return is filed, the tax administrator shall examine it and determine the correct amount of the tax, and, if an additional tax is due, the tax administrator shall notify the corporation, and the tax shall be paid within thirty (30) days after the mailing of the notice. The failure of the corporation to receive any notice required by this section shall not relieve it of the obligation to pay any tax imposed under the terms of this chapter or any interest or penalties.History of Section.P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-15; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-16 - Claim for refund - Hearing upon denial.

§ 44-13-16. Claim for refund — Hearing upon denial.(a) Any corporation may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator determines that the corporation has paid a tax in excess of the amount lawfully due, he or she shall allow a refund or permit a credit. If the tax administrator shall determine that the excess payment was made in good faith, the tax administrator may make the refund with interest at the annual rate provided by § 44-1-7.1 from the date of the excess payment.(b) Any corporation whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the applicant.History of Section.P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-16; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1987, ch. 57, art. 3, § 1; P.L. 1992, ch. 388, § 3.