Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette and Other Tobacco Products Tax

Section 44-20-1. - Definitions. - § 44-20-1. Definitions. Whenever used in this chapter, unless the...

Section 44-20-2. - Importer, distributor, and dealer licenses required — Licenses required. - § 44-20-2. Importer, distributor, and dealer licenses required — Licenses...

Section 44-20-3. - Penalties for unlicensed business. - § 44-20-3. Penalties for unlicensed business. Any distributor or dealer...

Section 44-20-4. - Application for license — Display. - § 44-20-4. Application for license — Display. All licenses are...

Section 44-20-4.1. - License availability. - § 44-20-4.1. License availability. (a) No license under this chapter...

Section 44-20-5. - Duration of importer’s and dealer’s licenses — Renewal. - § 44-20-5. Duration of importer’s and dealer’s licenses — Renewal....

Section 44-20-6. - Expiration and renewal of distributors’ licenses. - § 44-20-6. Expiration and renewal of distributors’ licenses. Each distributor’s...

Section 44-20-7. - Vending machine markers. - § 44-20-7. Vending machine markers. No person shall operate a...

Section 44-20-8. - Suspension or revocation of license. - § 44-20-8. Suspension or revocation of license. The tax administrator...

Section 44-20-8.1. - Maintenance and publication of list of licenses. - § 44-20-8.1. Maintenance and publication of list of licenses. By...

Section 44-20-8.2. - Transactions only with licensed manufacturers, importers, distributors, and dealers. - § 44-20-8.2. Transactions only with licensed manufacturers, importers, distributors, and...

Section 44-20-9 - — 44-20-11. Repealed. - § 44-20-9 — 44-20-11. Repealed. History of Section.P.L. 1939, ch....

Section 44-20-12. - Tax imposed on cigarettes sold. - § 44-20-12. Tax imposed on cigarettes sold. A tax is...

Section 44-20-12.1. - Floor stock tax on cigarettes and stamps. - § 44-20-12.1. Floor stock tax on cigarettes and stamps. (a)...

Section 44-20-12.2. - Prohibited acts — Penalty. - § 44-20-12.2. Prohibited acts — Penalty. (a) No person or...

Section 44-20-12.3. - Floor stock tax on cigarettes and stamps. - § 44-20-12.3. Floor stock tax on cigarettes and stamps. (a)...

Section 44-20-12.4. - Floor stock tax on cigarettes and stamps. - § 44-20-12.4. Floor stock tax on cigarettes and stamps. (a)...

Section 44-20-12.5. - Floor stock tax on cigarettes and stamps. - § 44-20-12.5. Floor stock tax on cigarettes and stamps. (a)...

Section 44-20-12.6. - Floor stock tax on cigarettes and stamps. - § 44-20-12.6. Floor stock tax on cigarettes and stamps. (a)...

Section 44-20-13. - Tax imposed on unstamped cigarettes. - § 44-20-13. Tax imposed on unstamped cigarettes. A tax is...

Section 44-20-13.1. - Repealed. - § 44-20-13.1. Repealed. History of Section.G.L. 1956, § 44-20-13.1; P.L....

Section 44-20-13.2. - Tax imposed on other tobacco products, smokeless tobacco, cigars, and pipe tobacco products. - § 44-20-13.2. Tax imposed on other tobacco products, smokeless tobacco,...

Section 44-20-13.3, 44-20-13.4. - Repealed. - § 44-20-13.3, 44-20-13.4. Repealed. History of Section.P.L. 1992, ch. 133,...

Section 44-20-13.5. - Violations as to reports and records. - § 44-20-13.5. Violations as to reports and records. Any person...

Section 44-20-14. - Return and payment of use tax. - § 44-20-14. Return and payment of use tax. Any consumer...

Section 44-20-15. - Confiscation of contraband cigarettes, other tobacco products, and other property. - § 44-20-15. Confiscation of contraband cigarettes, other tobacco products, and...

Section 44-20-16. - Exemptions from use tax. - § 44-20-16. Exemptions from use tax. The provisions of §§...

Section 44-20-16.1. - Repealed. - § 44-20-16.1. Repealed. History of Section.P.L. 1974, ch. 286, §...

Section 44-20-17. - Penalty for use tax violations. - § 44-20-17. Penalty for use tax violations. Any person who...

Section 44-20-18. - Securing stamps. - § 44-20-18. Securing stamps. The tax administrator shall secure stamps,...

Section 44-20-19. - Sales of stamps to distributors. - § 44-20-19. Sales of stamps to distributors. The tax administrator...

Section 44-20-20. - Use of metering machine in lieu of stamps. - § 44-20-20. Use of metering machine in lieu of stamps....

Section 44-20-21. - Transfer of stamps prohibited — Redemption of unused stamps. - § 44-20-21. Transfer of stamps prohibited — Redemption of unused...

Section 44-20-22. - Reimbursement for mutilated and other stamps — Claims. - § 44-20-22. Reimbursement for mutilated and other stamps — Claims....

Section 44-20-23. - Payment of tax by manufacturer or shipper outside state. - § 44-20-23. Payment of tax by manufacturer or shipper outside...

Section 44-20-24. - Affixing of stamps outside state by vending machine operator. - § 44-20-24. Affixing of stamps outside state by vending machine...

Section 44-20-25. - Bond of nonresident authorized to pay tax. - § 44-20-25. Bond of nonresident authorized to pay tax. The...

Section 44-20-26. - Agreement by nonresident to submit records — Attorney to receive process. - § 44-20-26. Agreement by nonresident to submit records — Attorney...

Section 44-20-27. - Repealed. - § 44-20-27. Repealed. History of Section.P.L. 1939, ch. 663, §...

Section 44-20-28. - Stamping by distributors required. - § 44-20-28. Stamping by distributors required. (a) Each distributor shall...

Section 44-20-28.1. - Noncompliance with tobacco manufacturer’s escrow fund — Penalties. - § 44-20-28.1. Noncompliance with tobacco manufacturer’s escrow fund — Penalties....

Section 44-20-29. - Repealed. - § 44-20-29. Repealed. History of Section.P.L. 1939, ch. 663, §...

Section 44-20-30. - Manner of affixing stamps. - § 44-20-30. Manner of affixing stamps. Stamps shall be affixed...

Section 44-20-31. - Packages in which cigarettes sold — Sample packages. - § 44-20-31. Packages in which cigarettes sold — Sample packages....

Section 44-20-32. - Cancellation of used stamps. - § 44-20-32. Cancellation of used stamps. The administrator may require...

Section 44-20-33. - Sale of contraband cigarettes or contraband other tobacco products prohibited. - § 44-20-33. Sale of contraband cigarettes or contraband other tobacco...

Section 44-20-33.1. - Transportation of unstamped cigarettes. - § 44-20-33.1. Transportation of unstamped cigarettes. (a) Any person who...

Section 44-20-34. - Display of stamps in vending machines. - § 44-20-34. Display of stamps in vending machines. The tax...

Section 44-20-35. - Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products. - § 44-20-35. Penalties for violations as to unstamped contraband cigarettes...

Section 44-20-36. - Possession of unstamped cigarettes. - § 44-20-36. Possession of unstamped cigarettes. Except as provided in...

Section 44-20-37. - Seizure and destruction of unstamped cigarettes. - § 44-20-37. Seizure and destruction of unstamped cigarettes. Any cigarettes...

Section 44-20-38. - Hearing on cigarettes seized. - § 44-20-38. Hearing on cigarettes seized. When any cigarettes are...

Section 44-20-39. - Forgery and counterfeiting — Tampering with meters — Reuse of stamps or containers. - § 44-20-39. Forgery and counterfeiting — Tampering with meters —...

Section 44-20-40. - Records — Investigation and inspection of books, premises and stock. - § 44-20-40. Records — Investigation and inspection of books, premises...

Section 44-20-40.1. - Inspections. - § 44-20-40.1. Inspections. (a) The administrator or his or her...

Section 44-20-41. - Monthly reports of distributors and dealers. - § 44-20-41. Monthly reports of distributors and dealers. Every distributor...

Section 44-20-42. - Reports and records of carriers, bailees and warehouse persons. - § 44-20-42. Reports and records of carriers, bailees and warehouse...

Section 44-20-43. - Violations as to reports and records. - § 44-20-43. Violations as to reports and records. Any person...

Section 44-20-44. - Declarations under penalty of perjury. - § 44-20-44. Declarations under penalty of perjury. The oath or...

Section 44-20-45. - Importation of cigarettes and/or other tobacco products with intent to evade tax. - § 44-20-45. Importation of cigarettes and/or other tobacco products with...

Section 44-20-46. - Witnesses before tax administrator. - § 44-20-46. Witnesses before tax administrator. (a) The tax administrator...

Section 44-20-47. - Hearings by tax administrator. - § 44-20-47. Hearings by tax administrator. Any person aggrieved by...

Section 44-20-48. - Appeal to district court. - § 44-20-48. Appeal to district court. Any person aggrieved by...

Section 44-20-49. - Disposition of revenue — Payment of refunds. - § 44-20-49. Disposition of revenue — Payment of refunds. All...

Section 44-20-50. - Administration — Forms — Rules and regulations. - § 44-20-50. Administration — Forms — Rules and regulations. The...

Section 44-20-51. - Penalty for violations generally. - § 44-20-51. Penalty for violations generally. (a) Except as otherwise...

Section 44-20-51.1. - Civil penalties. - § 44-20-51.1. Civil penalties. (a) Whoever omits, neglects, or refuses...

Section 44-20-51.2. - Criminal penalty for fraudulent offenses. - § 44-20-51.2. Criminal penalty for fraudulent offenses. Whoever, with intent...

Section 44-20-51.3. - Counterfeit cigarettes. - § 44-20-51.3. Counterfeit cigarettes. (a) Notwithstanding any other provision of...

Section 44-20-52. - Exercise of powers and duties. - § 44-20-52. Exercise of powers and duties. Whenever in this...

Section 44-20-53. - Direct tax on consumer. - § 44-20-53. Direct tax on consumer. All taxes paid in...

Section 44-20-54. - Taxes and fees as debt to state. - § 44-20-54. Taxes and fees as debt to state. Any...

Section 44-20-55. - Severability. - § 44-20-55. Severability. The provisions of this chapter are declared...

Section 44-20-56 - — 44-20-58. Repealed. - § 44-20-56 — 44-20-58. Repealed. History of Section.P.L. 1968, ch....

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Rhode Island General Laws Title 44 - Taxation Chapter 44-20 - Cigarette and Other Tobacco Products Tax

Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette and Other Tobacco Products Tax