R.I. Gen. Laws § 44-67-7 — Claims for refund — Hearing upon denial

(a) A claim for refund of an overpayment of a surcharge may be filed by a compassion center
with the tax administrator at any time within two (2) years after the surcharge has
been paid. If the tax administrator determines that a surcharge has been overpaid,
the tax administrator shall make a refund with interest from the date of overpayment
at the rate provided in § 44-1-7.1.
(b) Any compassion center aggrieved by an action of the tax administrator in determining
the amount of any surcharge or penalty imposed under the provisions of this chapter
may, within thirty (30) days after the notice of the action was mailed, apply to the
tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator
shall fix a time and place for the hearing and shall so notify the compassion center.