R.I. Gen. Laws § 44-44-20 — Hearing on application

Any person aggrieved by any assessment or decision of the tax administrator shall
notify the tax administrator and request a hearing, in writing, within thirty (30)
days from the date of mailing of the assessment or decision. The tax administrator
or a hearing officer designated by the tax administrator shall, as soon as practicable,
fix a time and place for the hearing and, after the hearing, determine the correct
amount of the tax and interest.