R.I. Gen. Laws § 44-29-6 — Notice of determination

The tax administrator shall give to the seller a written notice of his or her determination.
Except in the case of fraud, intent to evade the provisions of this chapter, or failure
to make a return, every notice of a determination shall be mailed within three (3)
years after the tenth day of the calendar month following the month for which the
amount is proposed to be determined or within three (3) years after the return is
filed, whichever period expires later, unless a longer period is agreed upon by the
tax administrator and the seller.