reglab/housing_qa huggingface dataset:
RI Gen L § 44-20-13.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-13.2 - Tax imposed on other tobacco products, smokeless tobacco, cigars, and pipe tobacco products.

§ 44-20-13.2. Tax imposed on other tobacco products, smokeless tobacco, cigars, and pipe tobacco products.(a) A tax is imposed on all other tobacco products, smokeless tobacco, cigars, and pipe tobacco products sold, or held for sale in the state by any person, the payment of the tax to be accomplished according to a mechanism established by the administrator, division of taxation, department of revenue. The tax imposed by this section shall be as follows:(1) At the rate of eighty percent (80%) of the wholesale cost of other tobacco products, cigars, pipe tobacco products, and smokeless tobacco other than snuff.(2) Notwithstanding the eighty percent (80%) rate in subsection (a) above, in the case of cigars, the tax shall not exceed fifty cents ($.50) for each cigar.(3) At the rate of one dollar ($1.00) per ounce of snuff, and a proportionate tax at the like rate on all fractional parts of an ounce thereof. Such tax shall be computed based on the net weight as listed by the manufacturer; provided, however, that any product listed by the manufacturer as having a net weight of less than 1.2 ounces shall be taxed as if the product has a net weight of 1.2 ounces.(b) Any dealer having in his or her possession any other tobacco products with respect to the storage or use of which a tax is imposed by this section shall, within five (5) days after coming into possession of the other tobacco products in this state, file a return with the tax administrator in a form prescribed by the tax administrator. The return shall be accompanied by a payment of the amount of the tax shown on the form to be due. Records required under this section shall be preserved on the premises described in the relevant license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the administrator.(c) The proceeds collected are paid into the general fund.History of Section.P.L. 1992, ch. 133, art. 102, § 3; P.L. 1994, ch. 70, art. 34, § 1; P.L. 2001, ch. 77, art. 7, § 5; P.L. 2005, ch. 117, art. 16, § 6; P.L. 2006, ch. 246, art. 30, §§ 15, 16; P.L. 2007, ch. 340, § 1; P.L. 2008, ch. 104, § 1; P.L. 2009, ch. 5, art. 9, § 8; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2018, ch. 47, art. 4, § 12.
RI Gen L § 44-20-13.3, 44-20-13.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-13.3, 44-20-13.4 - Repealed.

§ 44-20-13.3, 44-20-13.4. Repealed.History of Section.P.L. 1992, ch. 133, art. 102, § 3; Repealed by P.L. 1994, ch. 70, art. 34, § 2, and by P.L. 1994, ch. 70, art. 35, § 11, effective July 1, 1994.
RI Gen L § 44-20-13.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-13.5 - Violations as to reports and records.

§ 44-20-13.5. Violations as to reports and records.Any person who violates any provisions of § 44-20-13.2 is subject to the provisions of § 44-20-43.History of Section.P.L. 1992, ch. 133, art. 102, § 3.
RI Gen L § 44-20-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-14 - Return and payment of use tax.

§ 44-20-14. Return and payment of use tax.Any consumer having in his or her possession any cigarettes with respect to the storage or use of which a tax is imposed in § 44-20-13 shall, within twenty-four (24) hours after coming into possession of the cigarettes in this state, file a return with the tax administrator in a form prescribed by the tax administrator. The return shall be accompanied by a payment of the amount of the tax shown on the form to be due.History of Section.P.L. 1948, ch. 2092, § 3; G.L. 1956, § 44-20-14; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-15 - Confiscation of contraband cigarettes, other tobacco products, and other property.

§ 44-20-15. Confiscation of contraband cigarettes, other tobacco products, and other property.(a) All cigarettes and other tobacco products that are held for sale or distribution within the borders of this state in violation of the requirements of this chapter are declared to be contraband goods and may be seized by the tax administrator or his or her agents, or employees, or by any sheriff, or his or her deputy, or any police officer when directed by the tax administrator to do so, without a warrant. All contraband goods seized by the state under this chapter shall be destroyed.(b) All fixtures, equipment, and all other materials and personal property on the premises of any distributor or dealer who, with the intent to defraud the state, fails to keep or make any record, return, report, or inventory; keeps or makes any false or fraudulent record, return, report, or inventory required by this chapter; refuses to pay any tax imposed by this chapter; or attempts in any manner to evade or defeat the requirements of this chapter shall be forfeited to the state.History of Section.P.L. 1948, ch. 2092, § 4; G.L. 1956, § 44-20-15; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-16 - Exemptions from use tax.

§ 44-20-16. Exemptions from use tax.The provisions of §§ 44-20-13 — 44-20-17 do not apply to cigarettes imported into the state on which the tax imposed by § 44-20-12 has been paid, and the provisions of §§ 44-20-13 — 44-20-17 do not apply to the use or storage of cigarettes to an amount not exceeding ten (10) packages as ordinarily defined by the practice of the trade, which have been brought into this state on the person.History of Section.P.L. 1948, ch. 2092, § 5; G.L. 1956, § 44-20-16; P.L. 1968, ch. 263, art. 8, § 6; P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1.
RI Gen L § 44-20-16.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-16.1 - Repealed.

§ 44-20-16.1. Repealed.History of Section.P.L. 1974, ch. 286, § 1; Repealed by P.L. 1978, ch. 167, § 2.
RI Gen L § 44-20-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-17 - Penalty for use tax violations.

§ 44-20-17. Penalty for use tax violations.Any person who or that violates the provisions of §§ 44-20-13 — 44-20-14 is guilty of a felony and shall for each offense be fined up to ten thousand dollars ($10,000), or be imprisoned not more than three (3) years, or be both fined and imprisoned.History of Section.P.L. 1948, ch. 2092, § 6; G.L. 1956, § 44-20-17; P.L. 1972, ch. 155, art. 5, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32.
RI Gen L § 44-20-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-18 - Securing stamps.

§ 44-20-18. Securing stamps.The tax administrator shall secure stamps, of those designs, types, and denominations as the tax administrator prescribes, suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by § 44-20-12. Each roll of stamps, or group of sheets, shall have a separate serial number, which shall be legible at the point of sale. The administrator shall keep records of which distributor purchases each roll or group of sheets identified by serial number. If the administrator permits distributors to purchase partial rolls or sheets, in no case may stamps bearing the same serial number be sold to more than one distributor. The remainder of the roll or sheet, if any, shall either be retained for later purchases by the same distributor or destroyed. The tax administrator is the custodian of the stamps and of the dies, plates, and other materials and things used in the manufacture of the stamps.History of Section.P.L. 1939, ch. 663, § 7; impl. am. P.L. 1940, ch. 875, § 1; P.L. 1947, ch. 1887, art. 3, § 2; G.L. 1956, § 44-20-18; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-19 - Sales of stamps to distributors.

§ 44-20-19. Sales of stamps to distributors.The tax administrator shall sell stamps only to licensed distributors at a discount. The distributor remits to the division of taxation ninety-eight and three-fourths percent (98.75%) of the face value of the stamps thereby receiving a discount of one and one-quarter percent (1.25%) of the face value of the stamps. The ninety-eight and three-fourths percent (98.75%) remitted to the tax administrator is paid over to the general revenue. The tax administrator may, in his or her discretion, permit a licensed distributor to pay for the stamps within thirty (30) days after the date of purchase; provided, that a bond satisfactory to the tax administrator in an amount not less than the sale price of the stamps has been filed with the tax administrator conditioned upon payment for the stamps. The tax administrator shall keep accurate records of all stamps sold to each distributor.History of Section.P.L. 1939, ch. 663, § 7; P.L. 1947, ch. 1887, art. 3, § 2; G.L. 1956, § 44-20-19; P.L. 1958, ch. 17, art. 4, § 2; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art. 8, § 7; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1991, ch. 6, art. 27, § 1; P.L. 1993, ch. 138, art. 85, § 2; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-20 - Use of metering machine in lieu of stamps.

§ 44-20-20. Use of metering machine in lieu of stamps.The tax administrator, if he or she determines that it is practicable to stamp by impression packages of cigarettes by means of a metering machine, may, in lieu of selling stamps under the provisions of § 44-20-19, authorize any licensed distributor to use any metering machine approved by the administrator; provided, that such meter impressions shall contain a number or mark, legible at the point of sale, that is unique to the particular distributor; and provided, further, that the metering machine shall be sealed by the administrator before being used and shall be used in accordance with regulations prescribed by the administrator. The administrator shall keep records of which distributor is assigned which meter impression number. Any licensed distributor authorized by the tax administrator to affix stamps to packages by means of a metering machine shall make a prepayment, allowing for the discount, if any, provided for in § 44-20-19, covering the amount of tax for which his or her meter register is set, or in the discretion of the tax administrator file with the tax administrator a bond in an amount and with a surety as the tax administrator may determine, conditioned upon the payment of the tax upon stamped cigarettes. The bond shall be in full force and effect for a period of one year and a day after the expiration of the bond, unless a certificate is issued by the tax administrator to the effect that all taxes due to the state have been paid. The tax administrator shall cause each metering machine approved by the tax administrator to be read and inspected at least once a month and, unless being used on a prepayment basis, shall determine at the time of each inspection the amount of tax due from the distributor using the machine after allowing for the discount, if any, provided for in § 44-20-19, which tax is due and payable upon demand of the tax administrator or his or her authorized agent.History of Section.P.L. 1939, ch. 663, § 8; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-20; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-21 - Transfer of stamps prohibited - Redemption of unused stamps.

§ 44-20-21. Transfer of stamps prohibited — Redemption of unused stamps.No person shall sell or transfer any stamps under the provisions of this chapter. The tax administrator shall redeem any unused, uncancelled stamps presented in unbroken sheets or packages, under rules and regulations of the tax administrator, by any licensed distributor within six (6) months of the date of purchase, at a price equal to ninety-eight percent (98%) of their face value.History of Section.P.L. 1939, ch. 663, § 9; P.L. 1941, ch. 1039, § 2; G.L. 1956, § 44-20-21; P.L. 1958, ch. 17, art. 4, § 3; P.L. 1968, ch. 263, art. 8, § 7; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-22 - Reimbursement for mutilated and other stamps - Claims.

§ 44-20-22. Reimbursement for mutilated and other stamps — Claims.The distributor shall be reimbursed, at a price equal to ninety-eight and three-fourths percent (98.75%) of their face value, for stamps purchased by the distributor which, in the process of affixing to packages, have become torn, mutilated, or unfit for use, or which, after affixing, have become detached, or in cases of the withdrawal from the market in this state by a manufacturer, of cigarettes upon which stamps have been impressed, or in those cases that the tax administrator, with the approval of the attorney general, after proof satisfactory to the tax administrator, determines that the distributor ought equitably to be reimbursed. All claims for reimbursement shall be made under oath to the tax administrator upon forms to be obtained by the tax administrator, and contain the information and proof the tax administrator may require. Claims for reimbursement shall be paid by the general treasurer from the general fund, upon certification by the tax administrator and with approval of the controller.History of Section.P.L. 1939, ch. 663, § 9; P.L. 1941, ch. 1039, § 2; G.L. 1956, § 44-20-22; P.L. 1958, ch. 17, art. 4, § 3; P.L. 1968, ch. 263, art. 8, § 7; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1991, ch. 6, art. 27, § 1.
RI Gen L § 44-20-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-23 - Payment of tax by manufacturer or shipper outside state.

§ 44-20-23. Payment of tax by manufacturer or shipper outside state.When the tax administrator finds that the collection of the tax imposed by this chapter would be facilitated, the tax administrator may, in his or her discretion, authorize any person resident or located outside of this state or who ships cigarettes into this state for sale in this state, to obtain a distributor's license pursuant to this chapter, whether or not the person has a place of business in this state, upon complying with the requirements of the tax administrator, to affix, or cause to be affixed, the stamps required by this chapter on behalf of the purchasers of those cigarettes who would be taxable, and the tax administrator may sell the stamps to persons as provided in § 44-20-19 or authorize the use of a machine by such distributors as provided in § 44-20-20.History of Section.P.L. 1939, ch. 663, § 10; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-23; P.L. 1968, ch. 263, art. 8, § 8; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-24 - Affixing of stamps outside state by vending machine operator.

§ 44-20-24. Affixing of stamps outside state by vending machine operator.Any distributor who operates vending machines for cigarettes in this state, but who maintains his or her regular business establishment or headquarters outside of this state may, in accordance with the provisions of § 44-20-23, be permitted to affix, or cause to be affixed, the stamps required by this chapter at that establishment or headquarters outside of this state.History of Section.P.L. 1939, ch. 663, § 10; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-24; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-25 - Bond of nonresident authorized to pay tax.

§ 44-20-25. Bond of nonresident authorized to pay tax.The tax administrator shall require a bond of a nonresident person, in a form, in an amount and with a surety that the tax administrator may determine, conditioned upon the payment of the tax and compliance with any other requirements the tax administrator may specify. The bond shall be in full force and effect for a period of one year and a day after the expiration of the bond, unless a certificate is issued by the tax administrator to the effect that all taxes due to the state have been paid.History of Section.P.L. 1939, ch. 663, § 10; G.L. 1956, § 44-20-25.
RI Gen L § 44-20-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-26 - Agreement by nonresident to submit records - Attorney to receive process.

§ 44-20-26. Agreement by nonresident to submit records — Attorney to receive process.Any nonresident distributor who receives authorization and permission to affix stamps under §§ 44-20-23 and 44-20-24 shall, upon the request of the tax administrator submit his or her books, accounts, and records to examination during reasonable business hours by the tax administrator or his or her authorized agent. Each nonresident person, other than a foreign corporation complying with the provisions of chapter 1.2 of title 7 shall, in writing, appoint the secretary of state, or his or her successors in office, to be his or her attorney, that appointment to be made, acknowledged, and filed in the manner prescribed for foreign corporations engaging in business in this state. Service upon the attorney is sufficient service upon any nonresident person, whether a foreign corporation complying with the provisions of chapter 1.2 of title 7 or not, and may be made by leaving an attested copy of the process with the secretary of state or at his or her office. When legal process against any nonresident person is served upon the secretary of state, the secretary shall notify the nonresident person in the manner provided for notification of service of process in the case of foreign corporations under chapter 1.2 of title 7 and collect the fee specified in that chapter.History of Section.P.L. 1939, ch. 663, § 10; G.L. 1956, § 44-20-26; P.L. 2005, ch. 36, § 33; P.L. 2005, ch. 72, § 33; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-27 - Repealed.

§ 44-20-27. Repealed.History of Section.P.L. 1939, ch. 663, § 10; G.L. 1956, § 44-20-27; Repealed by P.L. 2007, ch. 246, § 1, and by P.L. 2007, ch. 250, § 1, effective October 1, 2007.
RI Gen L § 44-20-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-28 - Stamping by distributors required.

§ 44-20-28. Stamping by distributors required.(a) Each distributor shall affix, or cause to be affixed, at the location for which his or her license is issued, except as provided in this chapter, in the manner the tax administrator may specify in regulations issued pursuant to this chapter, to each package of cigarettes sold or distributed by the distributor, stamps of the proper denominations. Those stamps may be affixed by a distributor at any time before the cigarettes are transferred out of his or her possession.(b) Any person who is doing business as both a distributor and a dealer shall maintain separate areas for stamped and unstamped cigarettes.History of Section.P.L. 1939, ch. 663, § 11; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-28; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-28.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-28.1 - Noncompliance with tobacco manufacturer's escrow fund - Penalties.

§ 44-20-28.1. Noncompliance with tobacco manufacturer's escrow fund — Penalties.(a) (1) A distributor may not affix, or cause to be affixed, stamps to individual packages of cigarettes to be sold or distributed in this state by a distributor licensed in this state if the attorney general has notified the distributor that the tobacco product manufacturer of those cigarettes has:(i) Failed to become a participating manufacturer as defined in § 23-71-3(1); and(ii) Failed to create a qualified escrow fund and make the required deposits in the escrow fund pursuant to § 23-71-3(2)(i) for any cigarettes the distributor sold or distributed for that tobacco product manufacturer in this state.(2) As used in this section, "tobacco product manufacturer" has the same meaning as that term is defined in § 23-71-2.(b) A distributor who violates this section is subject to suspension or revocation of its license pursuant to § 44-20-8.History of Section.P.L. 2002, ch. 59, § 1; P.L. 2002, ch. 65, art. 8, § 3; P.L. 2002, ch. 67, § 6.
RI Gen L § 44-20-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-29 - Repealed.

§ 44-20-29. Repealed.History of Section.P.L. 1939, ch. 663, § 12; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-29; Repealed by P.L. 2007, ch. 246, § 1, and by P.L. 2007, ch. 250, § 1, effective October 1, 2007.
RI Gen L § 44-20-30 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-30 - Manner of affixing stamps.

§ 44-20-30. Manner of affixing stamps.Stamps shall be affixed by a licensed distributor, and shall be affixed to the box or other container from which or in which cigarettes taxed by this chapter are normally sold at retail. The stamps are affixed in a manner that their removal will require continued application of water or steam. The required amount of stamps is affixed to each individual package or container. The tax administrator has power to determine how any particular brand, type, or kind of cigarettes is stamped, if any question arises under this chapter concerning that stamping.History of Section.P.L. 1939, ch. 663, § 13; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-30; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-31 - Packages in which cigarettes sold - Sample packages.

§ 44-20-31. Packages in which cigarettes sold — Sample packages.Whenever cigarettes are sold or offered for sale to consumers, the cigarettes must be sold or offered for sale in individual packages, boxes, or containers bearing stamps evidencing the payment of the tax provided in this chapter.History of Section.P.L. 1939, ch. 663, § 14; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-31; P.L. 1996, ch. 321, § 3.