R.I. Gen. Laws § 44-6.1-5: Amnesty provisions not applicable.

The provisions of § 44-6.1-3 shall not apply to the underpayment of any tax imposed by any law for the state of Rhode Island, payable to the state of Rhode Island for any taxable period to the extent that before the written application for amnesty is filed:

(1) The taxable period for which a written application for amnesty has been filed is currently under audit by the tax administrator; or

(2) A notice of deficiency or bill with respect to the underpayment was mailed to the taxpayer.