R.I. Gen. Laws § 44-23-11 — Tentative assessment

At the request of an executor, administrator, or trustee the tax administrator may
make a tentative assessment of taxes under the provisions of §§ 44-22-1 and 44-22-1.1, whichever section is in effect at the time, to prevent interest charges on the amount
of the tentative assessment, and shall accept payment of that sum, and when the taxes
have been finally determined, the general treasurer shall, upon certification by the
tax administrator and with the approval of the controller, repay to the executor,
administrator, or trustee the difference between the taxes so determined and the amount
of the tentative assessment, or the tax administrator shall collect any deficiency
in the taxes together with interest on the deficiency, if any is due.