R.I. Gen. Laws § 44-11.1-5 — Determination and payment of tax due — Hearings and redeterminations

(a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator
the amount of the tax as computed by it on the basis of its political organization
taxable income under § 527 of the Internal Revenue Code or other provision as applicable. As soon as possible after the filing of the return,
the tax administrator shall determine the correct tax payable under this chapter by
the taxpayer, and if the tax determined shall exceed the amount which the taxpayer
has paid at the time of filing its return, the tax administrator shall mail to the
taxpayer a notice of the additional tax due indicating the basis on which the tax
was determined.
(b) If any taxpayer is not satisfied with the amount of tax determined, the tax administrator,
upon being notified, in writing, within thirty (30) days from the date of the mailing
of the notice, shall fix an early date at his or her office when the taxpayer can
be heard to show cause why the tax should be changed, and after which the tax administrator
may redetermine the amount of that tax.
(c) If it shall appear subsequent to the mailing of any notice that the amount of the
tax was erroneously stated, the tax administrator shall mail a corrected notice and
fix a day when the taxpayer can be heard.
(d) The additional tax required to be paid by any taxpayer shall be due and payable within
thirty (30) days after the mailing of the notice or corrected notice by the tax administrator.