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.
Interest on overpayments
R.I. Gen. Laws § 44-19-20.1., under Chapter 44-19 Sales and Use Taxes — Enforcement and Collection.
R.I. Gen. Laws § 44-19-20.1.