R.I. Gen. Laws § 44-15-14 — Hearing on application by bank

Any banking institution or credit union aggrieved by the action of the tax administrator
in determining the amount of any tax when no return has been filed, or any additional
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 this action. 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 any errors and shall make an order as shall be
proper.