R.I. Gen. Laws § 44-1-32 — Hearing on application by taxpayer

Any taxpayer aggrieved by the action of the tax administrator in determining the amount
of any tax, any surcharge that is required to be remitted to the tax division pursuant
to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator,
in writing, within thirty (30) days after notice of the assessment is mailed to the
taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall,
as soon as practicable, fix a time and place for the hearing and shall, after the
hearing, determine the correct amount of the tax, interest, and penalty.