Chapter

Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

R.I. Gen. Laws § 44-20-1— Definitions
R.I. Gen. Laws § 44-20-2— Manufacturer, importer, distributor, and dealer licenses required — Licenses required
R.I. Gen. Laws § 44-20-3— Penalties for unlicensed business
R.I. Gen. Laws § 44-20-4— Application for license — Display
R.I. Gen. Laws § 44-20-4.1— License availability
R.I. Gen. Laws § 44-20-5— Expiration, duration, and renewal of manufacturer’s, importer’s, distributor’s, and dealer’s licenses
R.I. Gen. Laws § 44-20-6— [Repealed.]
R.I. Gen. Laws § 44-20-7— Vending machine markers
R.I. Gen. Laws § 44-20-8— Suspension or revocation of license
R.I. Gen. Laws § 44-20-8.1— Maintenance and publication of list of licenses
R.I. Gen. Laws § 44-20-8.2— Transactions only with licensed manufacturers, importers, distributors, and dealers
R.I. Gen. Laws § 44-20-9— Repealed
R.I. Gen. Laws § 44-20-10— Repealed
R.I. Gen. Laws § 44-20-11— Repealed
R.I. Gen. Laws § 44-20-12— Tax imposed on cigarettes sold
R.I. Gen. Laws § 44-20-12.1— Floor stock tax on cigarettes and stamps
R.I. Gen. Laws § 44-20-12.2— Prohibited acts — Penalty
R.I. Gen. Laws § 44-20-12.3— Floor stock tax on cigarettes and stamps
R.I. Gen. Laws § 44-20-12.4— Floor stock tax on cigarettes and stamps
R.I. Gen. Laws § 44-20-12.5— Floor stock tax on cigarettes and stamps
R.I. Gen. Laws § 44-20-12.6— Floor stock tax on cigarettes and stamps
R.I. Gen. Laws § 44-20-12.7— Floor stock tax on cigarettes and stamps
R.I. Gen. Laws § 44-20-13— Tax imposed on unstamped cigarettes
R.I. Gen. Laws § 44-20-13.1— Repealed
R.I. Gen. Laws § 44-20-13.2— Tax imposed on other tobacco products, smokeless tobacco, cigars, pipe tobacco products, and electronic nicotine-delivery products
R.I. Gen. Laws § 44-20-13.3— Repealed
R.I. Gen. Laws § 44-20-13.4— Repealed
R.I. Gen. Laws § 44-20-13.5— Violations as to reports and records
R.I. Gen. Laws § 44-20-14— Return and payment of use tax
R.I. Gen. Laws § 44-20-15— Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property
R.I. Gen. Laws § 44-20-16— Exemptions from use tax
R.I. Gen. Laws § 44-20-16.1— Repealed
R.I. Gen. Laws § 44-20-17— Penalty for use tax violations
R.I. Gen. Laws § 44-20-18— Securing stamps
R.I. Gen. Laws § 44-20-19— Sales of stamps to distributors
R.I. Gen. Laws § 44-20-20— Use of metering machine in lieu of stamps
R.I. Gen. Laws § 44-20-21— Transfer of stamps prohibited — Redemption of unused stamps
R.I. Gen. Laws § 44-20-22— Reimbursement for mutilated and other stamps — Claims
R.I. Gen. Laws § 44-20-23— Payment of tax by manufacturer or shipper outside state
R.I. Gen. Laws § 44-20-24— Affixing of stamps outside state by vending machine operator
R.I. Gen. Laws § 44-20-25— Bond of nonresident authorized to pay tax
R.I. Gen. Laws § 44-20-26— Agreement by nonresident to submit records — Attorney to receive process
R.I. Gen. Laws § 44-20-27— Repealed
R.I. Gen. Laws § 44-20-28— Stamping by distributors required
R.I. Gen. Laws § 44-20-28.1— Noncompliance with tobacco manufacturer’s escrow fund — Penalties
R.I. Gen. Laws § 44-20-29— Repealed
R.I. Gen. Laws § 44-20-30— Manner of affixing stamps
R.I. Gen. Laws § 44-20-31— Packages in which cigarettes sold — Sample packages
R.I. Gen. Laws § 44-20-32— Cancellation of used stamps
R.I. Gen. Laws § 44-20-33— Sale of contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery systems products prohibited
R.I. Gen. Laws § 44-20-33.1— Transportation of unstamped cigarettes
R.I. Gen. Laws § 44-20-34— Display of stamps in vending machines
R.I. Gen. Laws § 44-20-35— Penalties for violations as to unstamped contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products
R.I. Gen. Laws § 44-20-36— Possession of unstamped cigarettes
R.I. Gen. Laws § 44-20-37— Seizure and destruction of unstamped cigarettes
R.I. Gen. Laws § 44-20-38— Hearing on cigarettes seized
R.I. Gen. Laws § 44-20-39— Forgery and counterfeiting — Tampering with meters — Reuse of stamps or containers
R.I. Gen. Laws § 44-20-40— Records — Investigation and inspection of books, premises, and stock
R.I. Gen. Laws § 44-20-40.1— Inspections
R.I. Gen. Laws § 44-20-41— Monthly reports of distributors and dealers
R.I. Gen. Laws § 44-20-42— Reports and records of carriers, bailees and warehouse persons
R.I. Gen. Laws § 44-20-43— Violations as to reports and records
R.I. Gen. Laws § 44-20-44— Declarations under penalty of perjury
R.I. Gen. Laws § 44-20-45— Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax
R.I. Gen. Laws § 44-20-46— Witnesses before tax administrator
R.I. Gen. Laws § 44-20-47— Hearings by tax administrator
R.I. Gen. Laws § 44-20-48— Appeal to district court
R.I. Gen. Laws § 44-20-49— Disposition of revenue — Payment of refunds
R.I. Gen. Laws § 44-20-50— Administration — Forms — Rules and regulations
R.I. Gen. Laws § 44-20-51— Penalty for violations generally
R.I. Gen. Laws § 44-20-51.1— Civil penalties
R.I. Gen. Laws § 44-20-51.2— Criminal penalty for fraudulent offenses
R.I. Gen. Laws § 44-20-51.3— Counterfeit cigarettes
R.I. Gen. Laws § 44-20-52— Exercise of powers and duties
R.I. Gen. Laws § 44-20-53— Direct tax on consumer
R.I. Gen. Laws § 44-20-54— Taxes and fees as debt to state
R.I. Gen. Laws § 44-20-55— Severability
R.I. Gen. Laws § 44-20-56— Repealed
R.I. Gen. Laws § 44-20-57— Repealed
R.I. Gen. Laws § 44-20-58— Repealed
R.I. Gen. Laws § 44-20-59— Exemption of sales of cannabis
R.I. Gen. Laws § 44-20-60— Exemption of sales of certain electronic nicotine-delivery system products
R.I. Gen. Laws § 44-20-61— Product restrictions on electronic nicotine-delivery system products
R.I. Gen. Laws § 44-20-62— Disclosure of information — Electronic nicotine-delivery system products licensees