Taxation of Beverages

  1. Law
  2. Rhode Island General Laws
  3. Alcoholic Beverages
  4. Taxation of Beverages

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Section
3-10-1

Manufacturing tax rates - Exemption of religious uses.

Section
3-10-1.1

Alcoholic beverage floor stock tax.

Section
3-10-2

Export permits - Tax exemption.

Section
3-10-3

Reports and information required of manufacturers.

Section
3-10-4

Monthly returns by manufacturers - Payment of tax.

Section
3-10-5

Information supplemental to returns - Audit of books.

Section
3-10-6

Orders to produce evidence or permit examination.

Section
3-10-7

Assessment in absence of return - Interest.

Section
3-10-8

Collection of delinquent taxes - Suspension of license.

Section
3-10-9

Information confidential - Appeal of assessments.

Section
3-10-10

Repealed.

Section
3-10-11

Limit on wholesaler's profits - Payment of excess to state.

Section
3-10-12

Sale of distillery and winery products - Records of wholesalers.

Section
3-10-13

Rules and regulations.

Section
3-10-14

Brewers exempt from §§ 3-10-11 - 3-10-13.

Section
3-10-15

Retaliatory service charge on imported beverages.

Section
3-10-16

Reciprocal license and requirements for importation of malt beverages.

Section
3-10-17

Tax on imported malt beverages.

Section
3-10-18

Payment of malt beverage tax.

Section
3-10-19

Refunds on import orders not filled.

Section
3-10-20

Appeals.

Section
3-10-21

Refund of taxes and service fees on lost, unmarketable, or condemned beverages.

Section
3-10-22

3-10-25 - Repealed.