R.I. Gen. Laws § 44-17-4.2: Hearing by administrator on application.

Any company aggrieved by the action of the administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the action. The administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the tax lawfully due together with any penalty or interest.