R.I. Gen. Laws § 44-40-10
Current through 2024 Public Law 457
The administrator shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by certified mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in the same manner be given to other persons that the administrator deems advisable.
R.I. Gen. Laws § 44-40-10