§ 3-10-16. Reciprocal license and requirements for importation of malt beverages.
Any person, firm, or corporation located in another state and engaged in the business of manufacturing or selling malt beverages, who transports or causes to be transported malt beverages into this state for sale or consumption in this state, shall pay an annual fee equal in amount to the license or other fees which that other state requires to be paid by a person, firm, or corporation located in this state by reason of the transportation of those beverages from this state into that other state or the sale of those beverages to a person, firm, or corporation located in that other state or otherwise; and shall perform all other duties, including the filing of bonds and certificates of approval, which that other state requires to be performed by a person, firm, or corporation located in this state as a condition precedent to the transportation of those beverages from this state into that other state or the sale of those beverages to a person, firm, or corporation located in that other state. Whenever an order for the importation of beverages is placed with the department of business regulation under this section, the department shall determine what fee or fees must be paid and what other conditions precedent must be performed under this section by the person, firm, or corporation by which that order is placed and to which that order is to be forwarded, and shall refuse to forward that order until the fee or fees have been paid and any other conditions precedent performed. The fee or fees shall be paid to the general treasurer for the use of the state.
History of Section.P.L. 1933, ch. 2013, § 86; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 11; impl. am. P.L. 1939, ch. 660, § 120; G.L. 1956, § 3-10-16.
Structure Rhode Island General Laws
Chapter 3-10 - Taxation of Beverages
Section 3-10-1. - Manufacturing tax rates — Exemption of religious uses.
Section 3-10-1.1. - Alcoholic beverage floor stock tax.
Section 3-10-2. - Export permits — Tax exemption.
Section 3-10-3. - Reports and information required of manufacturers.
Section 3-10-4. - Monthly returns by manufacturers — Payment of tax.
Section 3-10-5. - Information supplemental to returns — Audit of books.
Section 3-10-6. - Orders to produce evidence or permit examination.
Section 3-10-7. - Assessment in absence of return — Interest.
Section 3-10-8. - Collection of delinquent taxes — Suspension of license.
Section 3-10-9. - Information confidential — Appeal of assessments.
Section 3-10-11. - Limit on wholesaler’s profits — Payment of excess to state.
Section 3-10-12. - Sale of distillery and winery products — Records of wholesalers.
Section 3-10-13. - Rules and regulations.
Section 3-10-14. - Brewers exempt from §§ 3-10-11 — 3-10-13.
Section 3-10-15. - Retaliatory service charge on imported beverages.
Section 3-10-16. - Reciprocal license and requirements for importation of malt beverages.
Section 3-10-17. - Tax on imported malt beverages.
Section 3-10-18. - Payment of malt beverage tax.
Section 3-10-19. - Refunds on import orders not filled.
Section 3-10-21. - Refund of taxes and service fees on lost, unmarketable, or condemned beverages.