R.I. Gen. Laws § 44-19-17 — Hearing by administrator on application

Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the
tax administrator, in writing, within thirty (30) days from the date of mailing by
the tax administrator of the notice of the assessment and request a hearing relative
to the assessment; and the tax administrator shall, as soon as practicable, fix a
time and place for a hearing and shall, after the hearing, determine the correct amount
of the tax, interest, and penalties. When a jeopardy assessment or determination is
made, the hearing is not had unless the jeopardy assessment with penalties and interest
has been paid.