R.I. Gen. Laws § 44-29-11 — Hearing by administrator on application

Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the
tax administrator, in writing, within thirty (30) days from the date of mailing by
the tax administrator of the notice of the assessment and request a hearing relative
to the assessment. The tax administrator or a hearing officer designated by the tax
administrator shall, as soon as practicable, fix a time and place for the hearing
and shall, after the hearing, determine the correct amount of the tax, interest, and
penalties.