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Cigarette and Other Tobacco Products Tax
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Rhode Island General Laws
Taxation
Cigarette and Other Tobacco Products Tax
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Section
44-20-1
Definitions.
Section
44-20-2
Importer, distributor, and dealer licenses required - Licenses required.
Section
44-20-3
Penalties for unlicensed business.
Section
44-20-4
Application for license - Display.
Section
44-20-4.1
License availability.
Section
44-20-5
Duration of importer's and dealer's licenses - Renewal.
Section
44-20-6
Expiration and renewal of distributors' licenses.
Section
44-20-7
Vending machine markers.
Section
44-20-8
Suspension or revocation of license.
Section
44-20-8.1
Maintenance and publication of list of licenses.
Section
44-20-8.2
Transactions only with licensed manufacturers, importers, distributors, and dealers.
Section
44-20-9
44-20-11 - Repealed.
Section
44-20-12
Tax imposed on cigarettes sold.
Section
44-20-12.1
Floor stock tax on cigarettes and stamps.
Section
44-20-12.2
Prohibited acts - Penalty.
Section
44-20-12.3
Floor stock tax on cigarettes and stamps.
Section
44-20-12.4
Floor stock tax on cigarettes and stamps.
Section
44-20-12.5
Floor stock tax on cigarettes and stamps.
Section
44-20-12.6
Floor stock tax on cigarettes and stamps.
Section
44-20-13
Tax imposed on unstamped cigarettes.
Section
44-20-13.1
Repealed.
Section
44-20-13.2
Tax imposed on other tobacco products, smokeless tobacco, cigars, and pipe tobacco products.
Section
44-20-13.3
44-20-13.4 - Repealed.
Section
44-20-13.5
Violations as to reports and records.
Section
44-20-14
Return and payment of use tax.
Section
44-20-15
Confiscation of contraband cigarettes, other tobacco products, and other property.
Section
44-20-16
Exemptions from use tax.
Section
44-20-16.1
Repealed.
Section
44-20-17
Penalty for use tax violations.
Section
44-20-18
Securing stamps.
Section
44-20-19
Sales of stamps to distributors.
Section
44-20-20
Use of metering machine in lieu of stamps.
Section
44-20-21
Transfer of stamps prohibited - Redemption of unused stamps.
Section
44-20-22
Reimbursement for mutilated and other stamps - Claims.
Section
44-20-23
Payment of tax by manufacturer or shipper outside state.
Section
44-20-24
Affixing of stamps outside state by vending machine operator.
Section
44-20-25
Bond of nonresident authorized to pay tax.
Section
44-20-26
Agreement by nonresident to submit records - Attorney to receive process.
Section
44-20-27
Repealed.
Section
44-20-28
Stamping by distributors required.
Section
44-20-28.1
Noncompliance with tobacco manufacturer's escrow fund - Penalties.
Section
44-20-29
Repealed.
Section
44-20-30
Manner of affixing stamps.
Section
44-20-31
Packages in which cigarettes sold - Sample packages.
Section
44-20-32
Cancellation of used stamps.
Section
44-20-33
Sale of contraband cigarettes or contraband other tobacco products prohibited.
Section
44-20-33.1
Transportation of unstamped cigarettes.
Section
44-20-34
Display of stamps in vending machines.
Section
44-20-35
Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products.
Section
44-20-36
Possession of unstamped cigarettes.
Section
44-20-37
Seizure and destruction of unstamped cigarettes.
Section
44-20-38
Hearing on cigarettes seized.
Section
44-20-39
Forgery and counterfeiting - Tampering with meters - Reuse of stamps or containers.
Section
44-20-40
Records - Investigation and inspection of books, premises and stock.
Section
44-20-40.1
Inspections.
Section
44-20-41
Monthly reports of distributors and dealers.
Section
44-20-42
Reports and records of carriers, bailees and warehouse persons.
Section
44-20-43
Violations as to reports and records.
Section
44-20-44
Declarations under penalty of perjury.
Section
44-20-45
Importation of cigarettes and/or other tobacco products with intent to evade tax.
Section
44-20-46
Witnesses before tax administrator.
Section
44-20-47
Hearings by tax administrator.
Section
44-20-48
Appeal to district court.
Section
44-20-49
Disposition of revenue - Payment of refunds.
Section
44-20-50
Administration - Forms - Rules and regulations.
Section
44-20-51
Penalty for violations generally.
Section
44-20-51.1
Civil penalties.
Section
44-20-51.2
Criminal penalty for fraudulent offenses.
Section
44-20-51.3
Counterfeit cigarettes.
Section
44-20-52
Exercise of powers and duties.
Section
44-20-53
Direct tax on consumer.
Section
44-20-54
Taxes and fees as debt to state.
Section
44-20-55
Severability.
Section
44-20-56
44-20-58 - Repealed.