There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20 - Cigarette Tax
§ 44-20-13 - Tax imposed on unstamped cigarettes.
SECTION 44-20-13
§ 44-20-13 Tax imposed on unstamped cigarettes. – A tax is imposed at the rate of one hundred seventy-three (173) mills for each cigarette upon the storage or use within this state of any cigarettes not stamped in accordance with the provisions of this chapter in the possession of any consumer within this state.
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