There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20 - Cigarette Tax
§ 44-20-32 - Cancellation of used stamps.
SECTION 44-20-32
§ 44-20-32 Cancellation of used stamps. – The administrator may require the cancellation, by a method or methods that he or she prescribes, of stamps affixed by a distributor to any or all packages of cigarettes.
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