R.I. Gen. Laws § 44-20-47 — Hearings by tax administrator

Any person aggrieved by any action under this chapter of the tax administrator or
the tax administrator’s authorized agent for which a hearing is not elsewhere provided
may apply to the tax administrator, in writing, within thirty (30) days of the action
for a hearing, stating the reasons why the hearing should be granted and the manner
of relief sought. The tax administrator shall notify the applicant of the time and
place fixed for the hearing. After the hearing, the tax administrator may make the
order in the premises as may appear to the tax administrator just and lawful and shall
furnish a copy of the order to the applicant. The tax administrator may, by notice
in writing, at any time, order a hearing on the tax administrator’s own initiative
and require the taxpayer or any other individual whom the tax administrator believes
to be in possession of information concerning any manufacture, importation, or sale
of cigarettes, other tobacco products, and/or electronic nicotine-delivery system
products to appear before the tax administrator or the tax administrator’s authorized
agent with any specific books of account, papers, or other documents, for examination
relative to the hearing.