R.I. Gen. Laws § 44-19-32 — Deposit in mail as sufficient notice

In the administration of chapters 18 and 19 of this title, the requirement that the
tax administrator give notice by mail is fulfilled by the depositing in any United
States post office of the notice, either as ordinary or registered or certified mail,
directed to the latest address of the person concerned which has been filed with the
tax administrator. It is the responsibility of each person liable for any tax under
those chapters to keep the tax administrator informed of his or her correct address.