R.I. Gen. Laws § 44-26-10 — Applicability of laws

All provisions of chapters 11, 12, 13, 14, 15, 17 of this title and § 27-3-38 relative to the assessment, collection, verification, and administration of taxes,
including penalties, applicable to corporations subject to taxation under any of these
chapters and section, so far as pertinent and consistent, are applicable to the provisions
of this chapter. Any addition of tax or penalty imposed by this chapter, is assessed
and collected by the tax administrator in the same manner as taxes imposed upon corporations
under any of the chapters mentioned in this section.