Chapter

Kratom and Kratom Products Tax [Effective April 1, 2026.]

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