R.I. Gen. Laws § 44-72-11 — Hearing by tax administrator on application

Any taxpayer aggrieved by the action of the tax administrator in determining the amount
of any tax 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 the taxpayer, for a hearing relative to the tax or penalty. The tax administrator
shall fix a time and place for the hearing and shall so notify the taxpayer. 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.