R.I. Gen. Laws § 44-23-26 — Adjustment of clerical or palpable errors

Whenever a clerical or palpable error or mistake has been made in any statement filed
with the tax administrator under the provisions of this chapter concerning any matter
of information, or in entering amounts or figures, the tax administrator may assess
an additional tax and receive and collect the tax. In the event that the error or
mistake has resulted in an over assessment, and in case the tax has already been paid
to the tax administrator the general treasurer shall, upon certification by the tax
administrator and with the approval of the controller, refund any overpayment to the
executor, administrator, heir-at-law, or trustee, or to the person by whom the tax
was paid, without any further act or resolution making appropriation for the refund;
provided, that not more than four (4) years have elapsed from the payment of the tax.