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R.I. Gen. Laws tit. 44, ch. 20 – Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products | Midpage
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Rhode Island General Laws
Title 44
Chapter 44-20
R.I. Gen. Laws tit. 44, ch. 20
Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
44-20-1
Definitions
44-20-2
Manufacturer, importer, distributor, and dealer licenses required — Licenses required
44-20-3
Penalties for unlicensed business
44-20-4
Application for license — Display
44-20-4.1
License availability
44-20-5
Expiration, duration, and renewal of manufacturer’s, importer’s, distributor’s, and dealer’s licenses
44-20-7
Vending machine markers
44-20-8
Suspension or revocation of license
44-20-8.1
Maintenance and publication of list of licenses
44-20-8.2
Transactions only with licensed manufacturers, importers, distributors, and dealers
44-20-12
Tax imposed on cigarettes sold
44-20-12.1
Floor stock tax on cigarettes and stamps
44-20-12.2
Prohibited acts — Penalty
44-20-12.3
Floor stock tax on cigarettes and stamps
44-20-12.4
Floor stock tax on cigarettes and stamps
44-20-12.5
Floor stock tax on cigarettes and stamps
44-20-12.6
Floor stock tax on cigarettes and stamps
44-20-12.7
Floor stock tax on cigarettes and stamps
44-20-13
Tax imposed on unstamped cigarettes
44-20-13.2
Tax imposed on other tobacco products, smokeless tobacco, cigars, pipe tobacco products, and electronic nicotine-delivery products
44-20-13.5
Violations as to reports and records
44-20-14
Return and payment of use tax
44-20-15
Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property
44-20-16
Exemptions from use tax
44-20-17
Penalty for use tax violations
44-20-18
Securing stamps
44-20-19
Sales of stamps to distributors
44-20-20
Use of metering machine in lieu of stamps
44-20-21
Transfer of stamps prohibited — Redemption of unused stamps
44-20-22
Reimbursement for mutilated and other stamps — Claims
44-20-23
Payment of tax by manufacturer or shipper outside state
44-20-24
Affixing of stamps outside state by vending machine operator
44-20-25
Bond of nonresident authorized to pay tax
44-20-26
Agreement by nonresident to submit records — Attorney to receive process
44-20-28
Stamping by distributors required
44-20-28.1
Noncompliance with tobacco manufacturer’s escrow fund — Penalties
44-20-30
Manner of affixing stamps
44-20-31
Packages in which cigarettes sold — Sample packages
44-20-32
Cancellation of used stamps
44-20-33
Sale of contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery systems products prohibited
44-20-33.1
Transportation of unstamped cigarettes
44-20-34
Display of stamps in vending machines
44-20-35
Penalties for violations as to unstamped contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products
44-20-36
Possession of unstamped cigarettes
44-20-37
Seizure and destruction of unstamped cigarettes
44-20-38
Hearing on cigarettes seized
44-20-39
Forgery and counterfeiting — Tampering with meters — Reuse of stamps or containers
44-20-40
Records — Investigation and inspection of books, premises, and stock
44-20-40.1
Inspections
44-20-41
Monthly reports of distributors and dealers
44-20-42
Reports and records of carriers, bailees and warehouse persons
44-20-43
Violations as to reports and records
44-20-44
Declarations under penalty of perjury
44-20-45
Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax
44-20-46
Witnesses before tax administrator
44-20-47
Hearings by tax administrator
44-20-48
Appeal to district court
44-20-49
Disposition of revenue — Payment of refunds
44-20-50
Administration — Forms — Rules and regulations
44-20-51
Penalty for violations generally
44-20-51.1
Civil penalties
44-20-51.2
Criminal penalty for fraudulent offenses
44-20-51.3
Counterfeit cigarettes
44-20-52
Exercise of powers and duties
44-20-53
Direct tax on consumer
44-20-54
Taxes and fees as debt to state
44-20-55
Severability
44-20-59
Exemption of sales of cannabis
44-20-60
Exemption of sales of certain electronic nicotine-delivery system products
44-20-61
Product restrictions on electronic nicotine-delivery system products
44-20-62
Disclosure of information — Electronic nicotine-delivery system products licensees