R.I. Gen. Laws § 44-44-17 — Deficiency determination — Determination without return

If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or
person or beverage wholesaler fails to file a return or application or to keep records
described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or fees paid
to the tax administrator, the tax administrator may compute and determine the amount
required by this chapter to be paid to the tax administrator upon the basis of the
facts contained in the returns or applications that have been filed or upon the basis
of any information in the tax administrator’s possession or that may come into the
tax administrator’s possession.