R.I. Gen. Laws § 44-51-8 — Hearing by administrator on application

Any provider aggrieved by the action of the tax administrator in determining the amount
of any assessment or penalty imposed under the provisions of this chapter may apply
to the tax administrator, in writing, within thirty (30) days after the notice of
the action is mailed to it, for a hearing relative to the assessment or penalty. The
tax administrator shall fix a time and place for the hearing and shall notify the
provider. Upon the hearing, the tax administrator shall correct manifest errors, if
any, disclosed at the hearing and assess and collect the amount lawfully due together
with any penalty or interest.