Rhode Island General Laws
Title 3 - Alcoholic Beverages
Chapter 3-10 - Taxation of Beverages

Section 3-10-1. - Manufacturing tax rates — Exemption of religious uses. - § 3-10-1. Manufacturing tax rates — Exemption of religious uses....

Section 3-10-1.1. - Alcoholic beverage floor stock tax. - § 3-10-1.1. Alcoholic beverage floor stock tax. (a) Each person,...

Section 3-10-2. - Export permits — Tax exemption. - § 3-10-2. Export permits — Tax exemption. Whenever a manufacturer...

Section 3-10-3. - Reports and information required of manufacturers. - § 3-10-3. Reports and information required of manufacturers. In order...

Section 3-10-4. - Monthly returns by manufacturers — Payment of tax. - § 3-10-4. Monthly returns by manufacturers — Payment of tax....

Section 3-10-5. - Information supplemental to returns — Audit of books. - § 3-10-5. Information supplemental to returns — Audit of books....

Section 3-10-6. - Orders to produce evidence or permit examination. - § 3-10-6. Orders to produce evidence or permit examination. If...

Section 3-10-7. - Assessment in absence of return — Interest. - § 3-10-7. Assessment in absence of return — Interest. Whenever...

Section 3-10-8. - Collection of delinquent taxes — Suspension of license. - § 3-10-8. Collection of delinquent taxes — Suspension of license....

Section 3-10-9. - Information confidential — Appeal of assessments. - § 3-10-9. Information confidential — Appeal of assessments. The provisions...

Section 3-10-10. - Repealed. - § 3-10-10. Repealed. History of Section.P.L. 1933, ch. 2013, §...

Section 3-10-11. - Limit on wholesaler’s profits — Payment of excess to state. - § 3-10-11. Limit on wholesaler’s profits — Payment of excess...

Section 3-10-12. - Sale of distillery and winery products — Records of wholesalers. - § 3-10-12. Sale of distillery and winery products — Records...

Section 3-10-13. - Rules and regulations. - § 3-10-13. Rules and regulations. The department has the power...

Section 3-10-14. - Brewers exempt from §§ 3-10-11 — 3-10-13. - § 3-10-14. Brewers exempt from §§ 3-10-11 — 3-10-13. The...

Section 3-10-15. - Retaliatory service charge on imported beverages. - § 3-10-15. Retaliatory service charge on imported beverages. Whenever the...

Section 3-10-16. - Reciprocal license and requirements for importation of malt beverages. - § 3-10-16. Reciprocal license and requirements for importation of malt...

Section 3-10-17. - Tax on imported malt beverages. - § 3-10-17. Tax on imported malt beverages. There is imposed...

Section 3-10-18. - Payment of malt beverage tax. - § 3-10-18. Payment of malt beverage tax. A person who...

Section 3-10-19. - Refunds on import orders not filled. - § 3-10-19. Refunds on import orders not filled. Whenever these...

Section 3-10-20. - Appeals. - § 3-10-20. Appeals. Appeals from administrative orders or decisions made...

Section 3-10-21. - Refund of taxes and service fees on lost, unmarketable, or condemned beverages. - § 3-10-21. Refund of taxes and service fees on lost,...

Section 3-10-22 - — 3-10-25. Repealed. - § 3-10-22 — 3-10-25. Repealed.