R.I. Gen. Laws § 44-40-10 — Notice of deficiency and penalty — Copies

The administrator shall give notice of the deficiency determined, together with any
penalty for failure to file a return or to show any transfer in the return filed,
by personal service or by certified mail to the person filing the return at the address
stated in the return, or, if no return is filed, to the person liable for the tax.
Copies of the notice of deficiency may in the same manner be given to other persons
that the administrator deems advisable.