A tax is imposed at the rate of two hundred twenty-five (225) mills for each cigarette upon the storage or use within this state of any cigarettes not stamped in accordance with the provisions of this chapter in the possession of any consumer within this state.
R.I. Gen. Laws § 44-20-13
Tax imposed on unstamped cigarettes
Applied in 1 court decision — 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. 1948, ch. 2092, § 2; G.L. 1956, § 44-20-13; P.L. 1958, ch. 17, art. 4, § 1; P.L. 1960, ch. 77, art. 1, § 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art. 8, § 5…
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.