R.I. Gen. Laws § 44-14-19
As soon as practicable after the return is filed, the tax administrator shall examine it and determine the correct amount of the tax and, in case any error shall be disclosed by the examination, he or she shall notify the taxpayer. The tax administrator shall give the taxpayer not less than thirty (30) days' notice by mail of the time and place of the hearing upon the question of the correct amount of the tax. After the hearing, the taxpayer shall be given notice, by mail, by the tax administrator of the tax administrator's determination of the correct amount of the tax. If the tax administrator determines that the taxpayer has paid a tax in excess of the amount lawfully due, the tax administrator shall allow a refund or permit a credit as provided by law. If the tax administrator shall determine that the excess payment was made in good faith, the tax administrator may make the refund with interest at the annual rate prescribed by § 44-1-7.1 from the date of the excess payment.
R.I. Gen. Laws § 44-14-19