There is a newer version of the Rhode Island General Laws
2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette Tax
Section 44-20-53 - Direct tax on consumer.
RI Gen L § 44-20-53 (2015) What's This?
§ 44-20-53 Direct tax on consumer. – All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.
History of Section.
(P.L. 1939, ch. 663, § 39; P.L. 1956, ch. 3635, § 1; G.L. 1956, § 44-20-53; P.L. 1968, ch. 263, art. 8, § 13.)
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