Section 280-RICR-20-55-15.11 - Refunds and HearingsA. 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.280 R.I. Code R. § 280-RICR-20-55-15.11
Adopted effective 12/28/2020