R.I. Gen. Laws § 44-19-25 — Claims for refund — Hearing — Judicial review

Every claim for a refund shall be made in writing, in a form, and stating information
that the tax administrator may require. Within thirty (30) days after disallowing
any claim in whole or in part, the tax administrator shall give notice of his or her
decision to the claimant. Any person aggrieved by the decision may, within thirty
(30) days from the date of the mailing by the tax administrator of notice of the decision,
request a hearing and the tax administrator shall, as soon as practicable, set a time
and place for the hearing. After the hearing, if the taxpayer is aggrieved by the
decision of the tax administrator, the taxpayer may petition the sixth (6th) division
of the district court for relief from the decision of the tax administrator. No petition
may be made under this section with respect to a re-determination as to which a petition
has been made under § 44-19-18. The court shall proceed in the manner provided in §§ 44-19-18 and 44-19-19, and may confirm the decision of the tax administrator or order a refund or credit
as provided in § 44-19-19. A party aggrieved by a final order of the court may seek review of the order in
the supreme court by writ of certiorari in accordance with the procedures contained
in § 42-35-16.