R.I. Gen. Laws § 44-70-14: Claim for refund.

Whenever the tax administrator determines that any person is entitled to a refund of any monies paid by a person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any monies paid, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of revenue, pay the refund from any monies in the treasury not appropriated without any further act or resolution making appropriation for the refund. No refund is allowed unless a claim is filed with the tax administrator within three (3) years from the fifteenth day after the close of the month for which the overpayment was made.