R.I. Gen. Laws § 8-8-27: Refund suits.

(a) Any taxpayer may bring an action for a refund of taxes previously overpaid. The suit for refund may not be brought prior to the date of a final determination by the tax administrator denying the claim for refund. No action for a refund of tax shall be brought after the expiration of thirty (30) days from a notice of final determination of the tax administrator denying the claimed refund.

(b) As used in this section and § 8-8-28, “tax” includes any surcharge imposed under § 1-6-2, and “taxpayer” includes an operator as defined in § 1-6-1.