R.I. Gen. Laws § 44-14-19 — Examination and correction of returns — Refund or credit

As soon as practicable after the return is filed, the tax administrator shall examine
it and determine the correct amount of the tax and, in case any error shall be disclosed
by the examination, he or she shall notify the taxpayer. The tax administrator shall
give the taxpayer not less than thirty (30) days’ notice by mail of the time and place
of the hearing upon the question of the correct amount of the tax. After the hearing,
the taxpayer shall be given notice, by mail, by the tax administrator of the tax administrator’s
determination of the correct amount of the tax. If the tax administrator determines
that the taxpayer has paid a tax in excess of the amount lawfully due, the tax administrator
shall allow a refund or permit a credit as provided by law. 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 prescribed by § 44-1-7.1 from the date of the excess payment.