R.I. Gen. Laws § 44-72-10 — Claims for refund — Hearing upon denial

(a) Any taxpayer subject to the provisions of this chapter may file a claim for refund
with the tax administrator at any time within two (2) years after the tax has been
paid. If the tax administrator determines that the tax has been overpaid, the administrator
shall make a refund with interest from the date of overpayment.
(b) Any taxpayer whose claim for refund has been denied may, within thirty (30) days from
the date of the mailing by the administrator of the notice of the decision, request
a hearing and the administrator shall, as soon as practicable, set a time and place
for the hearing and shall notify the taxpayer.