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Rhode Island General Laws
Title 44
Chapter 44-20.3
R.I. Gen. Laws tit. 44, ch. 20.3
Kratom and Kratom Products Tax [Effective April 1, 2026.]
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44-20.3-1
Definitions. [Effective April 1, 2026.]
44-20.3-2
Tax imposed on kratom and kratom products sold. [Effective April 1, 2026.]
44-20.3-3
Interest and penalties. [Effective April 1, 2026.]
44-20.3-4
Records — Investigation and inspection of books, premises, and stock. [Effective April 1, 2026.]
44-20.3-5
Inspections. [Effective April 1, 2026.]
44-20.3-6
Reports and records of carriers, bailees and warehouse persons. [Effective April 1, 2026.]
44-20.3-7
Violations as to reports and records. [Effective April 1, 2026.]
44-20.3-8
Declarations under penalty of perjury. [Effective April 1, 2026.]
44-20.3-9
Importation of kratom or kratom products with intent to evade tax. [Effective April 1, 2026.]
44-20.3-10
Witnesses before tax administrator. [Effective April 1, 2026.]
44-20.3-11
Hearings by tax administrator. [Effective April 1, 2026.]
44-20.3-12
Appeal to district court. [Effective April 1, 2026.]
44-20.3-13
Claim for refund. [Effective April 1, 2026.]
44-20.3-14
Administration — Forms — Rules and regulations. [Effective April 1, 2026.]
44-20.3-15
Severability. [Effective April 1, 2026.]