Here is RI law that governs limitations on assessment and collection.
§ 44-30-83 Limitations on assessment. - http://www.rilin.state.ri.us/Statutes/TITLE44/44-30/44-30-83.HTM
(a) General. Except as otherwise provided in this section the amount of the Rhode Island personal income tax shall be assessed within three (3) years after the return was filed, whether or not the return was filed on or after the prescribed date
(c) Omission of income on return. Notwithstanding the foregoing provisions of this section, the tax may be assessed at any time within six (6) years after the return was filed if an individual omits from his or her Rhode Island income an amount properly includible therein which is in excess of twenty-five percent (25%) of the amount of Rhode Island income stated in the return.
(e) Limitations exclusive. No period of limitations specified in any other law shall apply to the assessment or collection of Rhode Island personal income tax.
§ 44-30-92 Collection, levy, and lien. - http://www.rilin.state.ri.us/Statutes/TITLE44/44-30/44-30-92.HTM
(c) Collection by writ of execution. If any tax or penalty imposed by this chapter is not paid within thirty (30) days after assessment is made and notice and demand for it therefor is given, the tax administrator in addition to any other powers provided by law may within three (3) years thereafter petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty.
General statute of limitation on the debt collection in RI based on judgment is 10 years...