R.I. Gen. Laws § 44-72-11

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.