2023 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette and Other Tobacco Products Tax
Section 44-20-13. - Tax imposed on unstamped cigarettes.
§ 44-20-13. Tax imposed on unstamped cigarettes.
A tax is imposed at the rate of two hundred twelve and one-half (212.5) 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.
History of Section.
P.L. 1948, ch. 2092, § 2; G.L. 1956, § 44-20-13; P.L. 1958, ch. 17, art. 4, § 1; P.L. 1960, ch. 77, art. 1, § 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art. 8, § 5; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1978, ch. 167, § 3; P.L. 1982, ch. 9, art. 5, § 10; P.L. 1987, ch. 176, § 1; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1989, ch. 126, art. 17, § 1; P.L. 1993, ch. 138, art. 64, § 1; P.L. 1994, ch. 70, art. 13, § 1; P.L. 1995, ch. 370, art. 20, § 1; P.L. 1997, ch. 30, art. 12, § 1; P.L. 2001, ch. 77, art. 7, § 5; P.L. 2002, ch. 65, art. 16, § 11; P.L. 2003, ch. 376, art. 7, § 6; P.L. 2004, ch. 595, art. 3, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2009, ch. 5, art. 9, § 6; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2015, ch. 141, art. 11, § 10; P.L. 2017, ch. 302, art. 8, § 12.