Rhode Island General Laws
Title 44 - Taxation
Chapter 44-70 - Cannabis Tax

Section 44-70-1. - Definitions. - § 44-70-1. Definitions. (a) As used in this chapter, the...

Section 44-70-2. - State cannabis excise tax — Rate — Payment. - § 44-70-2. State cannabis excise tax — Rate — Payment....

Section 44-70-3. - Local cannabis excise tax. - § 44-70-3. Local cannabis excise tax. (a) Except for a...

Section 44-70-4. - Exemptions. - § 44-70-4. Exemptions. The state cannabis excise tax and the...

Section 44-70-5. - Application of tax revenue. - § 44-70-5. Application of tax revenue. The administrator shall deposit...

Section 44-70-6. - Rates of taxation. - § 44-70-6. Rates of taxation. The general assembly may adjust...

Section 44-70-7. - Returns. - § 44-70-7. Returns. (a) Every licensed adult use cannabis retailer...

Section 44-70-8. - Sale of contraband products prohibited. - § 44-70-8. Sale of contraband products prohibited. (a) No person...

Section 44-70-9. - Recordkeeping. - § 44-70-9. Recordkeeping. (a) Each licensee shall maintain copies of...

Section 44-70-10. - Inspections and investigations. - § 44-70-10. Inspections and investigations. (a) The tax administrator or...

Section 44-70-11. - Suspension or revocation of license. - § 44-70-11. Suspension or revocation of license. The tax administrator...

Section 44-70-12. - Seizure and destruction. - § 44-70-12. Seizure and destruction. Any cannabis or cannabis products...

Section 44-70-13. - Penalties. - § 44-70-13. Penalties. (a) Failure to file tax returns or...

Section 44-70-14. - Claim for refund. - § 44-70-14. Claim for refund. Whenever the tax administrator determines...

Section 44-70-15. - Hearings and appeals. - § 44-70-15. Hearings and appeals. (a) Any person aggrieved by...

Section 44-70-16. - Disclosure of confidential information. - § 44-70-16. Disclosure of confidential information. (a) It shall be...

Section 44-70-17. - Transfer of revenue. - § 44-70-17. Transfer of revenue. The division of taxation shall...

Section 44-70-18. - Rules and regulations. - § 44-70-18. Rules and regulations. The tax administrator is authorized...

Section 44-70-19. - Severability. - § 44-70-19. Severability. If any provision of this chapter or...