2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20 - Cigarette Tax
§ 44-20-36 - Possession of unstamped cigarettes.
SECTION 44-20-36
§ 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.
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