§ 44-20-16. Exemptions from use tax.
The provisions of §§ 44-20-13 — 44-20-17 do not apply to cigarettes imported into the state on which the tax imposed by § 44-20-12 has been paid, and the provisions of §§ 44-20-13 — 44-20-17 do not apply to the use or storage of cigarettes to an amount not exceeding ten (10) packages as ordinarily defined by the practice of the trade, which have been brought into this state on the person.
History of Section.P.L. 1948, ch. 2092, § 5; G.L. 1956, § 44-20-16; P.L. 1968, ch. 263, art. 8, § 6; P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1.
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 Repealed.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 - Repealed.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 - Repealed.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 - Repealed.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.