Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20.1 - Delivery Sales of Cigarettes

Section 44-20.1-1. - Definitions. - § 44-20.1-1. Definitions. For purposes of this chapter: (1) “Administrator”...

Section 44-20.1-2. - Requirements for delivery sales. - § 44-20.1-2. Requirements for delivery sales. (a) No person shall...

Section 44-20.1-3. - Age Verification requirements. - § 44-20.1-3. Age Verification requirements. (a) No person shall mail,...

Section 44-20.1-4. - Disclosure requirements. - § 44-20.1-4. Disclosure requirements. The notice required under subdivision 44-20.1-3(a)(3)...

Section 44-20.1-5. - Shipping requirements. - § 44-20.1-5. Shipping requirements. (a) Each person who mails, ships,...

Section 44-20.1-6. - Registration and reporting requirements. - § 44-20.1-6. Registration and reporting requirements. (a) Prior to making...

Section 44-20.1-7. - Collection of taxes. - § 44-20.1-7. Collection of taxes. Each person accepting a purchase...

Section 44-20.1-8. - Penalties. - § 44-20.1-8. Penalties. (a) Except as otherwise provided in this...

Section 44-20.1-9. - Enforcement. - § 44-20.1-9. Enforcement. The attorney general, or his or her...