A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in this chapter has been paid, payment being evidenced by the stamp, is not subject to a further tax under this chapter. The tax is at the rate of two hundred twenty-five (225) mills for each cigarette.
R.I. Gen. Laws § 44-20-12
Tax imposed on cigarettes sold
Applied in 2 court decisions — leading case 296 F. Supp. 2d 153 - Narragansett Indian Tribe of Rhode Island v. Rhode Island (2003)
Most recently applied in 296 F. Supp. 2d 153 - Narragansett Indian Tribe of Rhode Island v. Rhode Island (December 2003)
P.L. 1939, ch. 663, § 6; P.L. 1940, ch. 875, § 2; P.L. 1947, ch. 1887, art. 3, § 1; G.L. 1956, § 44-20-12; P.L. 1958, ch. 17, art. 4, § 1; P.L. 1960, ch. 77, art. 1, § 1; P.L. 1…
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.