Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate
Section 280-RICR-20-55-15.11 - Refunds and Hearings
Universal Citation: 280 RI Code of Rules 20 55 15.11
Current through March 20, 2024
A. Refunds. Any taxpayer who believes that he or she erroneously paid the shared responsibility payment penalty may request a refund by filing an amended RI-1040 or RI-1040NR, as applicable, with the Division of Taxation. The request must comply with the requirements set forth in R.I. Gen. Laws § 44-30-87.
B. Hearings. Any taxpayer who wishes to dispute the shared responsibility payment penalty imposed under R.I. Gen. Laws § 44-30-101 may request a hearing pursuant to R.I. Gen. Laws § 44-30-89.
1. To request a hearing, a taxpayer may file, within thirty (30) days of the date of the deficiency notice, an administrative petition with the Division of Taxation for redetermination of a deficiency related to the shared responsibility payment penalty. An administrative petition may simply be a letter stating why the taxpayer seeks a hearing.
2. Requests for hearings on exemptions determined by the Exchange must be sent to the Exchange.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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