R.I. Gen. Laws § 44-44-18 — Notice of determination

The tax administrator shall give written notice of the tax administrator’s determination
to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose
material retailer or person. Except in the case of fraud or failure to make a return,
or noncompliance with § 44-44-8, every notice of determination shall be mailed within three (3) years of the date
the taxes first became due. The amount of this determination shall bear interest at
the rate prescribed in § 44-1-7 from the date when taxes should have been paid until the date of payment.