R.I. Gen. Laws § 44-29-4 — Deficiency determination — Interest

If the tax administrator is not satisfied with the amount of taxes paid to him or
her or with the return or returns filed with the administrator by any seller, the
tax administrator may compute and determine the amount required by this chapter to
be paid to the administrator, upon the basis of the facts contained in the return
or returns or upon the basis of any information in his or her possession or that may
come into his or her possession. The amount of his or her determination, exclusive
of penalties, shall bear interest at the annual rate provided by § 44-1-7 from the tenth day after the close of the month for which the amount, or any portion
of the amount, should have been paid until the date of payment.