R.I. Gen. Laws § 44-33-12 — Audits of claim

If on audit of any claim filed under this chapter the tax administrator determines
the amount to have been incorrectly computed he or she shall redetermine the claim
and notify the claimant of the redetermination and his or her reasons for it. The
redetermination shall be final unless request for an administrative hearing is filed
within ninety (90) days of the date of mailing the notice.