R.I. Gen. Laws § 44-52-8 — Hearing by tax administrator on application. [Contingent repeal — See notes following § 44-52-1.]

Any provider aggrieved by the action of the tax administrator in determining the amount
of any provider assessment fee or penalty imposed under the provisions of this chapter
may apply to the tax administrator, 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 so notify the provider.
Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed
at the hearing and thereupon assess and collect the amount lawfully due together with
any penalty or interest thereon.