R.I. Gen. Laws § 44-13-16 — Claim for refund — Hearing upon denial

(a) Any corporation may file a claim for refund with the tax administrator at any time
within two (2) years after the tax has been paid. If the tax administrator determines
that the corporation has paid a tax in excess of the amount lawfully due, he or she
shall allow a refund or permit a credit. If the tax administrator shall determine
that the excess payment was made in good faith, the tax administrator may make the
refund with interest at the annual rate provided by § 44-1-7.1 from the date of the excess payment.
(b) Any corporation whose claim for refund has been denied may, within thirty (30) days
from the date of the mailing by the tax administrator of the notice of the decision,
request a hearing and the tax administrator shall, as soon as practicable, set a time
and place for the hearing and shall notify the applicant.