Rhode Island Tax Div. Finds Limitation Period Expired for Claiming Individual Income Tax Refund

The Rhode Island Division of Taxation Dec. 29 affirmed the Hearing Officer’s recommendation, finding Taxpayers weren’t entitled to an individual income tax refund. The Tax Div. received Taxpayers’ return much later than the requested extension but received a timely estimated tax payment. Taxpayers requested a refund for the overpaid taxes, which the Tax Div. denied. Taxpayers protested. Upon review, the officer found: 1) Taxpayers didn’t have any documentary proof that their return was timely mailed nor did the Tax Div. receive the timely return; 2) state law specifically limits the refund amount for those returns filed in the three-year limitation ...