R.I. Gen. Laws § 44-15-5.1 — Claims for refund — Hearing upon denial

(a) Any taxpayer may file a claim for refund with the tax administrator at any time within
two (2) years after the tax has been paid. If the tax administrator shall determine
that the tax has been overpaid, he or she shall make a refund with interest at the
annual rate provided by § 44-1-7 from the date of payment.
(b) Any taxpayer whose claim for refund has been denied may, within thirty (30) days from
the date of the mailing by the tax administrator of the notice of the decision, request
a hearing and the tax administrator shall, as soon as practicable, set a time and
place for the hearing and shall notify the applicant.