§ 44-49-12. Payment due.
(a) Stamps affixed. When a dealer purchases, acquires, transports, or imports into this state controlled substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.
(b) Payable on possession. Taxes imposed upon controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.
History of Section.P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
Structure Rhode Island General Laws
Chapter 44-49 - Controlled Substances Taxation Act
Section 44-49-1. - Short title.
Section 44-49-2. - Definitions.
Section 44-49-3. - Administration.
Section 44-49-5. - Tax payment required for possession.
Section 44-49-6. - No immunity.
Section 44-49-7. - Pharmaceuticals.
Section 44-49-8. - Measurement.
Section 44-49-9.1. - Imposition of tax, interest and liens.
Section 44-49-10. - Penalties — Criminal provisions.
Section 44-49-11. - Stamp price.
Section 44-49-12. - Payment due.
Section 44-49-13. - Injunction prohibited — Burden of proof.
Section 44-49-13.1. - Hearings by tax administrator on application, appeals.
Section 44-49-14. - Confidential nature of information.