R.I. Gen. Laws § 44-13-31 — Hearing on application by corporation

Any corporation aggrieved by the action of the tax administrator in determining the
amount of any tax or penalty imposed under the provisions of this chapter may apply
to the tax administrator, in writing, within thirty (30) days after the notice of
the action is mailed to it, for a hearing relative to the tax or penalty. The tax
administrator shall fix a time and place for the hearing and shall notify the applicant.
Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed
at the hearing and assess and collect the tax lawfully due together with any penalty
or interest.