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U.S. State Codes
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Rhode-Island
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Title 44 - Taxation
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Chapter 44-20 Cigarette and Other Tobacco Produ...
Chapter 44-20 Cigarette and Other Tobacco Products Tax
Section 44-20-1 Definitions.
Section 44-20-2 Importer, distributor, and dealer licenses required - Licenses required.
Section 44-20-3 Penalties for unlicensed business.
Section 44-20-4 Application for license - Display.
Section 44-20-4.1 License availability.
Section 44-20-5 Duration of importer's and dealer's licenses - Renewal.
Section 44-20-6 Expiration and renewal of distributors' licenses.
Section 44-20-7 Vending machine markers.
Section 44-20-8 Suspension or revocation of license.
Section 44-20-8.1 Maintenance and publication of list of licenses.
Section 44-20-8.2 Transactions only with licensed manufacturers, importers, distributors, and dealers.
Section 44-20-9 - 44-20-11 Repealed.
Section 44-20-12 Tax imposed on cigarettes sold.
Section 44-20-12.1 Floor stock tax on cigarettes and stamps.
Section 44-20-12.2 Prohibited acts - Penalty.
Section 44-20-12.3 Floor stock tax on cigarettes and stamps.
Section 44-20-12.4 Floor stock tax on cigarettes and stamps.
Section 44-20-12.5 Floor stock tax on cigarettes and stamps.
Section 44-20-12.6 Floor stock tax on cigarettes and stamps.
Section 44-20-13 Tax imposed on unstamped cigarettes.
Section 44-20-13.1 Repealed.
Section 44-20-13.2 Tax imposed on other tobacco products, smokeless tobacco, cigars, and pipe tobacco products.
Section 44-20-13.3, 44-20-13.4 Repealed.
Section 44-20-13.5 Violations as to reports and records.
Section 44-20-14 Return and payment of use tax.
Section 44-20-15 Confiscation of contraband cigarettes, other tobacco products, and other property.
Section 44-20-16 Exemptions from use tax.
Section 44-20-16.1 Repealed.
Section 44-20-17 Penalty for use tax violations.
Section 44-20-18 Securing stamps.
Section 44-20-19 Sales of stamps to distributors.
Section 44-20-20 Use of metering machine in lieu of stamps.
Section 44-20-21 Transfer of stamps prohibited - Redemption of unused stamps.
Section 44-20-22 Reimbursement for mutilated and other stamps - Claims.
Section 44-20-23 Payment of tax by manufacturer or shipper outside state.
Section 44-20-24 Affixing of stamps outside state by vending machine operator.
Section 44-20-25 Bond of nonresident authorized to pay tax.
Section 44-20-26 Agreement by nonresident to submit records - Attorney to receive process.
Section 44-20-27 Repealed.
Section 44-20-28 Stamping by distributors required.
Section 44-20-28.1 Noncompliance with tobacco manufacturer's escrow fund - Penalties.
Section 44-20-29 Repealed.
Section 44-20-30 Manner of affixing stamps.
Section 44-20-31 Packages in which cigarettes sold - Sample packages.
Section 44-20-32 Cancellation of used stamps.
Section 44-20-33 Sale of contraband cigarettes or contraband other tobacco products prohibited.
Section 44-20-33.1 Transportation of unstamped cigarettes.
Section 44-20-34 Display of stamps in vending machines.
Section 44-20-35 Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products.
Section 44-20-36 Possession of unstamped cigarettes.
Section 44-20-37 Seizure and destruction of unstamped cigarettes.
Section 44-20-38 Hearing on cigarettes seized.
Section 44-20-39 Forgery and counterfeiting - Tampering with meters - Reuse of stamps or containers.
Section 44-20-40 Records - Investigation and inspection of books, premises and stock.
Section 44-20-40.1 Inspections.
Section 44-20-41 Monthly reports of distributors and dealers.
Section 44-20-42 Reports and records of carriers, bailees and warehouse persons.
Section 44-20-43 Violations as to reports and records.
Section 44-20-44 Declarations under penalty of perjury.
Section 44-20-45 Importation of cigarettes and/or other tobacco products with intent to evade tax.
Section 44-20-46 Witnesses before tax administrator.
Section 44-20-47 Hearings by tax administrator.
Section 44-20-48 Appeal to district court.
Section 44-20-49 Disposition of revenue - Payment of refunds.
Section 44-20-50 Administration - Forms - Rules and regulations.
Section 44-20-51 Penalty for violations generally.
Section 44-20-51.1 Civil penalties.
Section 44-20-51.2 Criminal penalty for fraudulent offenses.
Section 44-20-51.3 Counterfeit cigarettes.
Section 44-20-52 Exercise of powers and duties.
Section 44-20-53 Direct tax on consumer.
Section 44-20-54 Taxes and fees as debt to state.
Section 44-20-55 Severability.
Section 44-20-56 - 44-20-58 Repealed.