§ 3-10-17. Tax on imported malt beverages.
There is imposed on all malt beverages imported into this state from another state under the provisions of § 3-10-16:
(1) A tax on every thirty-one (31) gallons, which tax is equal to the amount by which the sum of the taxes on those beverages, or on the sale of a like quantity of those beverages, shipped from this state into that other state, imposed by that other state from which those beverages are imported, when added to the service charges imposed by that other state in connection with the shipment into that other state, is in excess of the sum of the taxes imposed by that other state on those beverages, or on the sale of those beverages, manufactured within that other state when added to the service charges imposed by that other state in connection with the sale of those beverages manufactured within that other state; and
(2) A tax at a like rate for any other quantity or for any fractional part.
History of Section.P.L. 1933, ch. 2013, § 84; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 9; G.L. 1956, § 3-10-17.
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.