R.I. Gen. Laws § 44-17-4.1 — Claims for refund — Hearing upon denial

(a) Any company subject to the provisions of this chapter 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 determines that the tax has been overpaid, he or she
shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of overpayment.
(b) Any company 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 so notify the applicant.