Rhode Island General Laws
Title 44 - Taxation
Chapter 44-49 - Controlled Substances Taxation Act

Section 44-49-1. - Short title. - § 44-49-1. Short title. This chapter shall be known as...

Section 44-49-2. - Definitions. - § 44-49-2. Definitions. (a) “Controlled substance” means any drug or...

Section 44-49-3. - Administration. - § 44-49-3. Administration. The tax administrator shall administer this chapter....

Section 44-49-4. - Rules. - § 44-49-4. Rules. The tax administrator may adopt rules necessary...

Section 44-49-5. - Tax payment required for possession. - § 44-49-5. Tax payment required for possession. No dealer may...

Section 44-49-6. - No immunity. - § 44-49-6. No immunity. Nothing in this chapter may in...

Section 44-49-7. - Pharmaceuticals. - § 44-49-7. Pharmaceuticals. Nothing in this chapter shall require persons...

Section 44-49-8. - Measurement. - § 44-49-8. Measurement. For the purpose of calculating this tax,...

Section 44-49-9. - Tax rate. - § 44-49-9. Tax rate. A tax is imposed on controlled...

Section 44-49-9.1. - Imposition of tax, interest and liens. - § 44-49-9.1. Imposition of tax, interest and liens. (a) Any...

Section 44-49-10. - Penalties — Criminal provisions. - § 44-49-10. Penalties — Criminal provisions. (a) Penalties. Any dealer...

Section 44-49-11. - Stamp price. - § 44-49-11. Stamp price. Official stamps, labels, or other indicia...

Section 44-49-12. - Payment due. - § 44-49-12. Payment due. (a) Stamps affixed. When a dealer...

Section 44-49-13. - Injunction prohibited — Burden of proof. - § 44-49-13. Injunction prohibited — Burden of proof. (a) Injunction...

Section 44-49-13.1. - Hearings by tax administrator on application, appeals. - § 44-49-13.1. Hearings by tax administrator on application, appeals. (a)...

Section 44-49-14. - Confidential nature of information. - § 44-49-14. Confidential nature of information. (a) Disclosure prohibited. Notwithstanding...

Section 44-49-15. - Investigatory powers. - § 44-49-15. Investigatory powers. For the purpose of determining the...

Section 44-49-16. - Abatement. - § 44-49-16. Abatement. Notwithstanding any provisions within this chapter, the...