Rhode Island Justices Upend Refund, Citing ‘Unambiguous’ Statute

A Rhode Island couple aren’t entitled to a $5,672 tax refund because they hadn’t paid any tax from which to receive one, the state Supreme Court held Thursday.

The statute under which they sought the refund “is devoid of any ambiguity” that would require the court to look beyond the plain meaning of the words, even if no refund had ever been awarded under the provision the taxpayers sought to use, Chief Justice Paul A. Suttell said.

Robert and Mary Schmidt filed a 2017 tax return in July 2020, seeking the refund.

Section 44-30-87(a) of the Rhode Island General Laws ...