(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.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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