(a)  Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator shall determine that the surcharge has been overpaid, he or she shall make a refund with interest from the date of overpayment.

Terms Used In Rhode Island General Laws 44-65-7

  • Administrator: means the tax administrator within the department of administration. See Rhode Island General Laws 44-65-2
  • Provider: means any person who furnishes imaging services for the purposes of patient diagnosis, assessment or treatment, excluding any person licensed as a hospital or a rehabilitation hospital center or a not-for-profit organization ambulatory care facility, pursuant to the provisions of chapter 17 of Title 23 of the Rhode Island general laws, as amended or not performing more than two hundred (200) radiological procedures per month. See Rhode Island General Laws 44-65-2
  • Surcharge: means the assessment imposed upon net patient revenue pursuant to this chapter. See Rhode Island General Laws 44-65-2

(b)  Any provider whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the administrator of the notice of the decision, request a hearing and the administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.

History of Section.
P.L. 2007, ch. 73, art. 11, § 3.