Rhode Island General Laws Title 44. Taxation § 44-33-12. Audits of claim

If on audit of any claim filed under this chapter the tax administrator determines the amount to have been incorrectly computed he or she shall redetermine the claim and notify the claimant of the redetermination and his or her reasons for it. The redetermination shall be final unless request for an administrative hearing is filed within ninety (90) days of the date of mailing the notice.