§ 44-20-13.1. Repealed.
History of Section.G.L. 1956, § 44-20-13.1; P.L. 1985, ch. 402, § 2; Repealed by P.L. 1986, ch. 287, art. 28, § 2, effective June 24, 1986.
Structure Rhode Island General Laws
Chapter 44-20 - Cigarette and Other Tobacco Products Tax
Section 44-20-1. - Definitions.
Section 44-20-2. - Importer, distributor, and dealer licenses required — Licenses required.
Section 44-20-3. - Penalties for unlicensed business.
Section 44-20-4. - Application for license — Display.
Section 44-20-4.1. - License availability.
Section 44-20-5. - Duration of importer’s and dealer’s licenses — Renewal.
Section 44-20-6. - Expiration and renewal of distributors’ licenses.
Section 44-20-7. - Vending machine markers.
Section 44-20-8. - Suspension or revocation of license.
Section 44-20-8.1. - Maintenance and publication of list of licenses.
Section 44-20-9 - — 44-20-11. Repealed.
Section 44-20-12. - Tax imposed on cigarettes sold.
Section 44-20-12.1. - Floor stock tax on cigarettes and stamps.
Section 44-20-12.2. - Prohibited acts — Penalty.
Section 44-20-12.3. - Floor stock tax on cigarettes and stamps.
Section 44-20-12.4. - Floor stock tax on cigarettes and stamps.
Section 44-20-12.5. - Floor stock tax on cigarettes and stamps.
Section 44-20-12.6. - Floor stock tax on cigarettes and stamps.
Section 44-20-13. - Tax imposed on unstamped cigarettes.
Section 44-20-13.1. - Repealed.
Section 44-20-13.3, 44-20-13.4. - Repealed.
Section 44-20-13.5. - Violations as to reports and records.
Section 44-20-14. - Return and payment of use tax.
Section 44-20-16. - Exemptions from use tax.
Section 44-20-16.1. - Repealed.
Section 44-20-17. - Penalty for use tax violations.
Section 44-20-18. - Securing stamps.
Section 44-20-19. - Sales of stamps to distributors.
Section 44-20-20. - Use of metering machine in lieu of stamps.
Section 44-20-21. - Transfer of stamps prohibited — Redemption of unused stamps.
Section 44-20-22. - Reimbursement for mutilated and other stamps — Claims.
Section 44-20-23. - Payment of tax by manufacturer or shipper outside state.
Section 44-20-24. - Affixing of stamps outside state by vending machine operator.
Section 44-20-25. - Bond of nonresident authorized to pay tax.
Section 44-20-26. - Agreement by nonresident to submit records — Attorney to receive process.
Section 44-20-28. - Stamping by distributors required.
Section 44-20-28.1. - Noncompliance with tobacco manufacturer’s escrow fund — Penalties.
Section 44-20-30. - Manner of affixing stamps.
Section 44-20-31. - Packages in which cigarettes sold — Sample packages.
Section 44-20-32. - Cancellation of used stamps.
Section 44-20-33. - Sale of contraband cigarettes or contraband other tobacco products prohibited.
Section 44-20-33.1. - Transportation of unstamped cigarettes.
Section 44-20-34. - Display of stamps in vending machines.
Section 44-20-36. - Possession of unstamped cigarettes.
Section 44-20-37. - Seizure and destruction of unstamped cigarettes.
Section 44-20-38. - Hearing on cigarettes seized.
Section 44-20-40. - Records — Investigation and inspection of books, premises and stock.
Section 44-20-40.1. - Inspections.
Section 44-20-41. - Monthly reports of distributors and dealers.
Section 44-20-42. - Reports and records of carriers, bailees and warehouse persons.
Section 44-20-43. - Violations as to reports and records.
Section 44-20-44. - Declarations under penalty of perjury.
Section 44-20-46. - Witnesses before tax administrator.
Section 44-20-47. - Hearings by tax administrator.
Section 44-20-48. - Appeal to district court.
Section 44-20-49. - Disposition of revenue — Payment of refunds.
Section 44-20-50. - Administration — Forms — Rules and regulations.
Section 44-20-51. - Penalty for violations generally.
Section 44-20-51.1. - Civil penalties.
Section 44-20-51.2. - Criminal penalty for fraudulent offenses.
Section 44-20-51.3. - Counterfeit cigarettes.
Section 44-20-52. - Exercise of powers and duties.
Section 44-20-53. - Direct tax on consumer.
Section 44-20-54. - Taxes and fees as debt to state.