R.I. Gen. Laws § 44-13-15 — Determination and payment of tax

Any tax imposed under the terms of this chapter shall be due and payable upon the
last day upon which a return must be filed under the provisions of §§ 44-13-6 and 44-13-7. Upon the filing of the return, the full amount of any tax, as computed by the corporation,
shall be paid to the tax administrator. As soon as practicable after the return is
filed, the tax administrator shall examine it and determine the correct amount of
the tax, and, if an additional tax is due, the tax administrator shall notify the
corporation, and the tax shall be paid within thirty (30) days after the mailing of
the notice. The failure of the corporation to receive any notice required by this
section shall not relieve it of the obligation to pay any tax imposed under the terms
of this chapter or any interest or penalties.