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2005 Rhode Island Code - CHAPTER 44-20 — Cigarette Tax
- § 44-20-1 — Definitions.
- § 44-20-2 — Distributors' and dealers' licenses required.
- § 44-20-3 — Penalties for unlicensed business.
- § 44-20-4 — Application for license – Display.
- § 44-20-5 — Duration of dealers' licenses – Renewal.
- § 44-20-6 — Expiration and renewal of distributors' licenses.
- § 44-20-7 — Vending machine markers.
- § 44-20-8 — Suspension or revocation of license.
- § 44-20-9 — Solicitor's permit.
- § 44-20-10 — Reports by solicitors – Exemption of licensed distributors and dealers.
- § 44-20-11 — Penalty for violations by solicitors.
- § 44-20-12 — Tax imposed on cigarettes sold.
- § 44-20-12.1 — Floor stock tax on cigarettes and stamps.
- § 44-20-12.2 — Prohibited acts – Penalty.
- § 44-20-13 — Tax imposed on unstamped cigarettes.
- § 44-20-13.1 — [Repealed.].
- § 44-20-13.2 — Tax imposed on smokeless tobacco, cigars, and pipe tobacco products.
- § 44-20-13.3 — , 44-20-13.4. [Repealed.].
- § 44-20-13.5 — Violations as to reports and records.
- § 44-20-14 — Return and payment of use tax.
- § 44-20-15 — Confiscation of contraband cigarettes.
- § 44-20-16 — Exemptions from use tax.
- § 44-20-16.1 — [Repealed.].
- § 44-20-17 — Penalty for use tax violations.
- § 44-20-18 — Securing stamps.
- § 44-20-19 — Sale of stamps to distributors and dealers.
- § 44-20-20 — Use of metering machine in lieu of stamps.
- § 44-20-21 — Transfer of stamps prohibited – Redemption of unused stamps.
- § 44-20-22 — Reimbursement for mutilated and other stamps – Claims.
- § 44-20-23 — Payment of tax by manufacturer or shipper outside state.
- § 44-20-24 — Affixing of stamps outside state by vending machine operator.
- § 44-20-25 — Bond of nonresident authorized to pay tax.
- § 44-20-26 — Agreement by nonresident to submit records – Attorney to receive process.
- § 44-20-27 — Nonresident as licensed distributor.
- § 44-20-28 — Stamping by distributors required.
- § 44-20-28.1 — Noncompliance with tobacco manufacturer's escrow fund – Penalties.
- § 44-20-29 — Stamping by dealers.
- § 44-20-30 — Manner of affixing stamps.
- § 44-20-31 — Packages in which cigarettes sold – Sample packages.
- § 44-20-32 — Cancellation of used stamps.
- § 44-20-33 — Sale of unstamped cigarettes prohibited – Maximum period of holding by dealer.
- § 44-20-34 — Display of stamps in vending machines.
- § 44-20-35 — Penalties for violations as to unstamped cigarettes.
- § 44-20-36 — Purchase of unstamped cigarettes.
- § 44-20-37 — Seizure and sale of unstamped cigarettes.
- § 44-20-38 — Advertisement and hearing on cigarettes seized.
- § 44-20-39 — Forgery and counterfeiting – Tampering with meters – Reuse of stamps or containers.
- § 44-20-40 — Records of distributors and dealers – Investigation and inspection of books, premises and stock.
- § 44-20-41 — Monthly reports of distributors and dealers.
- § 44-20-42 — Reports and records of carriers, bailees and warehouse persons.
- § 44-20-43 — Violations as to reports and records.
- § 44-20-44 — Declarations under penalty of perjury.
- § 44-20-45 — Importation of cigarettes with intent to evade tax.
- § 44-20-46 — Witnesses before tax administrator.
- § 44-20-47 — Hearings by tax administrator.
- § 44-20-48 — Appeal to district court.
- § 44-20-49 — Disposition of revenue – Payment of refunds.
- § 44-20-50 — Administration – Forms – Rules and regulations.
- § 44-20-51 — Penalty for violations generally.
- § 44-20-52 — Exercise of powers and duties.
- § 44-20-53 — Direct tax on consumer.
- § 44-20-54 — Taxes and fees as debt to state.
- § 44-20-55 — Severability.
- § 44-20-56 — – 44-20-58. [Repealed.].
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
