R.I. Gen. Laws § 44-19-36
If the tax administrator believes that the payment to the state of the trust fund established under § 44-19-35 will be jeopardized by delay, neglect, or misappropriation, the administrator shall notify the retailer that the trust fund shall be segregated, and kept separate and apart from all other funds and assets of the retailer and shall not be commingled with any other funds or assets. The notice shall be given by either hand delivery or by registered mail, return receipt requested. Within four (4) days after the sending of the notice, all of the taxes which thereafter either become collectible or are collected shall be deposited daily in any financial institution in the state as defined in title 19 and those taxes designated as a special fund in trust for the state and payable to the state by the retailer as trustee of that fund.
R.I. Gen. Laws § 44-19-36