R.I. Gen. Laws § 44-17-4.2 — Hearing by administrator on application

Any company aggrieved by the action of the administrator in determining the amount
of any tax or penalty imposed under the provisions of this chapter may apply to the
administrator, in writing, within thirty (30) days after the notice of the action
is mailed to it, for a hearing relative to the action. The administrator shall fix
a time and place for the hearing and shall notify the applicant. Upon the hearing,
the administrator shall correct manifest errors, if any, disclosed at the hearing
and thereupon assess and collect the tax lawfully due together with any penalty or
interest.