R.I. Gen. Laws § 44-23-26: Adjustment of clerical or palpable errors.

Whenever a clerical or palpable error or mistake has been made in any statement filed with the tax administrator under the provisions of this chapter concerning any matter of information, or in entering amounts or figures, the tax administrator may assess an additional tax and receive and collect the tax. In the event that the error or mistake has resulted in an over assessment, and in case the tax has already been paid to the tax administrator the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, refund any overpayment to the executor, administrator, heir-at-law, or trustee, or to the person by whom the tax was paid, without any further act or resolution making appropriation for the refund; provided, that not more than four (4) years have elapsed from the payment of the tax.