R.I. Gen. Laws § 44-13-19 — Supplemental returns

Any corporation which shall fail to include in its return any items of gross earnings
or any other information required by this chapter or by prescribed regulations, shall
make a supplemental return disclosing these facts. Upon the filing of a supplemental
return, the tax administrator shall examine the return and shall determine any additional
tax that may be due and shall notify the corporation of the additional tax.