R.I. Gen. Laws § 44-14-35 — Hearing on application by bank

Any banking institution 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 action of the tax administrator.
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 lawfully due tax together
with any penalty or interest.