R.I. Gen. Laws § 44-29-10
All moneys received by the tax administrator under this chapter shall be paid over to the general treasurer. Whenever the tax administrator determines that any seller is entitled to a refund of any moneys paid by the seller under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any paid moneys, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of the department of revenue, pay the refund from any moneys in the treasury not appropriated without any further act or resolution making appropriation; provided, that no refund shall be allowed unless a claim is filed with the tax administrator within three (3) years from the tenth day after the close of the month for which the overpayment was made. Every claim for a refund shall be made in writing, shall be in any form, and shall present any information that the tax administrator may by regulation require. Within thirty (30) days after disallowing any claim in whole or in part, the tax administrator shall give notice of his or her decision to the seller. If aggrieved by the decision, the seller, within thirty (30) days from the date of the mailing by the tax administrator of notice of the claim denial, may request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing. After the hearing, if aggrieved by the decision of the tax administrator, the seller may petition within thirty (30) days the sixth division of the district court for relief from the decision of the tax administrator. The court may confirm the decision of the tax administrator or order a refund or credit. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 8-8-32.
R.I. Gen. Laws § 44-29-10