TITLE 44
Taxation

CHAPTER 44-67
The Compassion Center Surcharge Act

SECTION 44-67-7


§ 44-67-7. Claims for refund – Hearing upon denial.

(a) A claim for refund of an overpayment of a surcharge may be filed by a compassion center with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator determines that a surcharge has been overpaid, the tax administrator shall make a refund with interest from the date of overpayment at the rate provided in § 44-1-7.1.

(b) Any compassion center aggrieved by an action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may, within thirty (30) days after the notice of the action was mailed, apply to the tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the compassion center.

History of Section.
(P.L. 2011, ch. 151, art. 19, § 17.)