2023 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-20 - Cigarette and Other Tobacco Products Tax
Section 44-20-40.1. - Inspections.
§ 44-20-40.1. Inspections.
(a) The administrator or his or her duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any manufacturer, importer, distributor, or dealer.
(b) In any case where the administrator or his or her duly authorized agent, or any police officer of this state, has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes or other tobacco products in violation of this chapter, the administrator, such agent, or such police officer, is authorized to stop such vehicle and to inspect the same for contraband cigarettes or other tobacco products.
History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2017, ch. 302, art. 8, § 15.