2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette Tax
Section 44-20-36 - Possession of unstamped cigarettes.
§ 44-20-36 Possession of unstamped cigarettes. – Except as provided in §§ 44-20-14, 44-20-16 and 44-20-33.1, no person, other than a licensed manufacturer or importer, or a licensed distributor that receives unstamped cigarette packages directly from a licensed cigarette manufacturer or importer and holds such cigarettes in accordance with subsection 44-20-28(a), shall purchase and hold an unstamped cigarette package.
History of Section.
(P.L. 1939, ch. 663, § 17; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-36; P.L. 1972, ch. 155, art. 5, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.)
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