reglab/housing_qa huggingface dataset:
RI Gen L § 44-20-47 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-47 - Hearings by tax administrator.

§ 44-20-47. Hearings by tax administrator.Any person aggrieved by any action under this chapter of the tax administrator or his or her authorized agent for which a hearing is not elsewhere provided may apply to the tax administrator, in writing, within thirty (30) days of the action for a hearing, stating the reasons why the hearing should be granted and the manner of relief sought. The tax administrator shall notify the applicant of the time and place fixed for the hearing. After the hearing, the tax administrator may make the order in the premises as may appear to the tax administrator just and lawful and shall furnish a copy of the order to the applicant. The tax administrator may, by notice in writing, at any time, order a hearing on his or her own initiative and require the taxpayer or any other individual whom the tax administrator believes to be in possession of information concerning any manufacture, importation, or sale of cigarettes to appear before the tax administrator or his or her authorized agent with any specific books of account, papers, or other documents, for examination relative to the hearing.History of Section.P.L. 1939, ch. 663, § 27; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-47; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1993, ch. 459, § 8.
RI Gen L § 44-20-48 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-48 - Appeal to district court.

§ 44-20-48. Appeal to district court.Any person aggrieved by any decision of the tax administrator under the provisions of this chapter may appeal the decision within thirty (30) days thereafter to the sixth (6th) division of the district court. The appellant shall at the time of taking an appeal file with the court a bond of recognizance to the state, with surety to prosecute the appeal to effect and to comply with the orders and decrees of the court in the premises. These appeals are preferred cases, to be heard, unless cause appears to the contrary, in priority to other cases. The court may grant relief as may be equitable. If the court determines that the appeal was taken without probable cause, the court may tax double or triple costs, as the case demands; and, upon all those appeals, which may be denied, costs may be taxed against the appellant at the discretion of the court. In no case shall costs be taxed against the state, its officers, or agents. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.History of Section.P.L. 1939, ch. 663, § 28; G.L. 1956, § 44-20-48; P.L. 1976, ch. 140, § 28; P.L. 1982, ch. 328, § 4.
RI Gen L § 44-20-49 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-49 - Disposition of revenue - Payment of refunds.

§ 44-20-49. Disposition of revenue — Payment of refunds.All moneys received by the tax administrator under the provisions of this chapter, except for the funds allocated to the tax administrator pursuant to § 44-20-19, are paid over to the general treasurer. Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by that person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any paid moneys, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, pay the refunds from any moneys in the treasury not appropriated without any further act or resolution making appropriation for any moneys.History of Section.P.L. 1939, ch. 663, § 29; G.L. 1956, § 44-20-49; P.L. 1968, ch. 263, art. 8, § 12; P.L. 1978, ch. 167, § 3; P.L. 1985, ch. 181, art. 58, § 1; P.L. 1985, ch. 402, § 3; P.L. 1986, ch. 287, art. 28, § 1; P.L. 1991, ch. 6, art. 27, § 1.
RI Gen L § 44-20-50 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-50 - Administration - Forms - Rules and regulations.

§ 44-20-50. Administration — Forms — Rules and regulations.The administration of this chapter is vested in the tax administrator and all forms necessary and proper for the enforcement of this chapter are prescribed and may be furnished by the tax administrator. The tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation.History of Section.P.L. 1939, ch. 663, § 30; G.L. 1956, § 44-20-50.
RI Gen L § 44-20-51 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-51 - Penalty for violations generally.

§ 44-20-51. Penalty for violations generally.(a) Except as otherwise provided in this chapter, any person who or that violates any provision of this chapter shall be fined or imprisoned, or both fined and imprisoned, as follows:(1) For a first offense in a twenty-four-month (24) period, fined not more than one thousand dollars ($1,000);(2) For a second or subsequent offense in a twenty-four-month (24) period, fined not more than five thousand dollars ($5,000) or imprisoned for not more than three (3) years, or both fined and imprisoned.(b) Whoever knowingly violates any provision of this chapter, or of regulations prescribed thereunder, shall, in addition to any other penalty provided in this chapter, for each such offense, be fined not more than five thousand dollars ($5,000) or imprisoned not more than one year, or both.(c) When determining the amount of a fine sought or imposed under this section, evidence of mitigating factors, including history, severity, and intent, shall be considered.History of Section.P.L. 1939, ch. 663, § 33; G.L. 1956, § 44-20-51; 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 § 44-20-51.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-51.1 - Civil penalties.

§ 44-20-51.1. Civil penalties.(a) Whoever omits, neglects, or refuses to comply with any duty imposed upon him/her by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall, in addition to any other penalty provided in this chapter, be liable as follows:(1) For a first offense in a twenty-four-month (24) period, a penalty of not more than ten (10) times the retail value of the cigarettes and/or other tobacco products involved; and(2) For a second or subsequent offense in a twenty-four-month (24) period, a penalty of not more than twenty-five (25) times the retail value of the cigarettes and/or other tobacco products involved.(b) Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this chapter, be liable for a penalty of one thousand dollars ($1,000) or not more than five (5) times the tax due but unpaid, whichever is greater.(c) When determining the amount of a penalty sought or imposed under this section, evidence of mitigating or aggravating factors, including history, severity, and intent, shall be considered.History of Section.P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-51.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-51.2 - Criminal penalty for fraudulent offenses.

§ 44-20-51.2. Criminal penalty for fraudulent offenses.Whoever, with intent to defraud the state, fails to comply with any requirement of this chapter or regulations prescribed thereunder shall, in addition to any other penalty provided in this chapter, for each such offense, be fined one hundred thousand dollars ($100,000), or imprisoned not more than fifteen (15) years, or both.History of Section.P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1.
RI Gen L § 44-20-51.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-51.3 - Counterfeit cigarettes.

§ 44-20-51.3. Counterfeit cigarettes.(a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by a manufacturer, importer, distributor, or dealer shall result in the seizure of the product and related machinery by the administrator or any law enforcement agency and shall be punishable as follows:(1) A knowing violation involving a total quantity of less than two (2) cartons of cigarettes shall be punishable by a fine of ten thousand dollars ($10,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed five (5) years, or both.(2) A subsequent knowing violation involving a total quantity of less than two (2) cartons of cigarettes shall be punishable by a fine of fifty thousand dollars ($50,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed ten (10) years, or both, and shall also result in the revocation by the administrator of the manufacturer, importer, distributor, or dealer license.(3) A first knowing violation involving a total quantity of two (2) cartons of cigarettes or more shall be punishable by a fine of twenty thousand dollars ($20,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed five (5) years, or both.(4) A subsequent knowing violation involving a quantity of two (2) cartons of cigarettes or more shall be punishable by a fine of one hundred thousand dollars ($100,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed fifteen (15) years, or both, and shall also result in the revocation by the administrator of the manufacturer, importer, distributor, or dealer license.(b) For purposes of this section, counterfeit cigarettes includes cigarettes that have false manufacturing labels or packages of cigarettes bearing counterfeit tax stamps. Any counterfeit cigarettes seized by the administrator shall be destroyed.History of Section.P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2010, ch. 239, § 42; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1.
RI Gen L § 44-20-52 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-52 - Exercise of powers and duties.

§ 44-20-52. Exercise of powers and duties.Whenever in this chapter any reference is made to any power or duty of the tax administrator, or controller, the reference is construed to mean that the power or duty shall be exercised by the tax administrator, or controller, or by the authorized agent of the officer, under the supervision and direction of the director of revenue.History of Section.P.L. 1939, ch. 663, § 34; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-20-52; P.L. 2008, ch. 98, § 43; P.L. 2008, ch. 145, § 43.
RI Gen L § 44-20-53 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-53 - Direct tax on consumer.

§ 44-20-53. Direct tax on consumer.All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.History of Section.P.L. 1939, ch. 663, § 39; P.L. 1956, ch. 3635, § 1; G.L. 1956, § 44-20-53; P.L. 1968, ch. 263, art. 8, § 13.
RI Gen L § 44-20-54 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-54 - Taxes and fees as debt to state.

§ 44-20-54. Taxes and fees as debt to state.Any tax imposed under the provisions of this chapter, together with all license fees or charges, also become, from the time they are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of the tax, fees or charges.History of Section.P.L. 1939, ch. 663, § 37; G.L. 1956, § 42-20-54.
RI Gen L § 44-20-55 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-55 - Severability.

§ 44-20-55. Severability.The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter are not impaired or affected.History of Section.P.L. 1939, ch. 663, § 36; G.L. 1956, § 44-20-55.
RI Gen L § 44-20-56 - 44-20-58 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-56 - 44-20-58 - Repealed.

§ 44-20-56 — 44-20-58. Repealed.History of Section.P.L. 1968, ch. 263, art. 8, § 14; Repealed by P.L. 1978, ch. 167, § 2.
RI Gen L § 44-20.1-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-1 - Definitions.

§ 44-20.1-1. Definitions.For purposes of this chapter:(1) "Administrator" means the tax administrator.(2) "Adult" means a person who is at least the legal minimum purchase age.(3) "Consumer" means an individual who is not licensed as a wholesaler or retailer pursuant to the provisions of § 44-20-2.(4) "Delivery sale" means any sale of cigarettes to a consumer in the state where either:(i) The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or other online service; or(ii) The cigarettes are delivered by use of the mails or other delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without the state. A sale of cigarettes not for personal consumption to a person who is a wholesale dealer or a retail dealer shall not be a delivery sale.(5) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers.(6) "Legal minimum purchase age" means the minimum age at which an individual may legally purchase cigarettes in the state.(7) "Mail" or "mailing" means the shipment of cigarettes through the United States Postal Service.(8) "Person" means the same as that term is defined in § 44-20-1.(9) "Shipping container" means bills of lading, airbills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2; P.L. 2010, ch. 239, § 43.
RI Gen L § 44-20.1-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-2 - Requirements for delivery sales.

§ 44-20.1-2. Requirements for delivery sales.(a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the state.(b) Each person accepting a purchase order for a delivery sale shall comply with:(1) The age verification requirements set forth in § 44-20.1-3;(2) The disclosure requirements set forth in § 44-20.1-4;(3) The shipping requirements set forth in § 44-20.1-5;(4) The registration and reporting requirements set forth in § 44-20.1-6;(5) The tax collection requirements set forth in § 44-20.1-7; and(6) All other laws of the state generally applicable to sales of cigarettes that occur entirely within the state, including, but not limited to, those laws imposing: (i) excise taxes; (ii) sales taxes; (iii) license and revenue-stamping requirements; and (iv) escrow payment obligations as set forth in § 23-71-3.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
RI Gen L § 44-20.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-3 - Age Verification requirements.

§ 44-20.1-3. Age Verification requirements.(a) No person shall mail, ship, or otherwise deliver cigarettes in connection with a delivery sale unless such person prior to the first delivery sale to such consumer:(1) Obtains from the prospective consumer a certification that includes:(i) A reliable confirmation that the consumer is at least the legal minimum purchase age; and(ii) A statement signed by the prospective consumer in writing that certifies the prospective consumer's address and that the consumer is at least eighteen (18) years of age. Such statement shall also confirm:(A) That the prospective consumer understands that signing another person's name to such certification is illegal;(B) That the sale of cigarettes to individuals under the legal minimum purchase age is illegal;(C) That the purchase of cigarettes by individuals under the legal minimum purchase age is illegal under the laws of the state; and(D) That the prospective consumer wants to receive mailings from a tobacco company;(2) Makes a good faith effort to verify the information contained in the certification provided by the prospective consumer pursuant to subsection (1) against a commercially available database, or obtains a photocopy or other image of the valid, government-issued identification stating the date of birth or age of the individual placing the order;(3) Provides to the prospective consumer, via e-mail or other means, a notice that meets the requirements of § 44-20.1-4; and(4) In the case of an order for cigarettes pursuant to an advertisement on the Internet, receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in such consumer's name or by check.(b) Persons accepting purchase orders for delivery sales may request that the prospective consumers provide their e-mail addresses.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
RI Gen L § 44-20.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-4 - Disclosure requirements.

§ 44-20.1-4. Disclosure requirements.The notice required under subdivision 44-20.1-3(a)(3) shall include:(a) A prominent and clearly legible statement that cigarette sales to consumers below the legal minimum purchase age are illegal;(b) A prominent and clearly legible statement that sales of cigarettes are restricted to those consumers who provide verifiable proof of age in accordance with § 44-20.1-3; and(c) A prominent and clearly legible statement that cigarette sales are subject to tax under the provisions of § 44-20-12, and an explanation of how such tax has been, or is to be paid with respect to such delivery sale.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
RI Gen L § 44-20.1-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-5 - Shipping requirements.

§ 44-20.1-5. Shipping requirements.(a) Each person who mails, ships, or otherwise delivers cigarettes in connection with a delivery sale:(1) Shall include as part of the bill of lading or other shipping documents a clear and conspicuous statement providing as follows: "Cigarettes: Rhode Island law prohibits shipping to individuals under 18, and requires the payment of all applicable taxes":(2) Shall use a method of mailing, shipping or delivery that obligates the delivery service to require: (i) the consumer placing the purchase order for the delivery sale or another adult of legal minimum purchase age residing at the consumer's address, to sign to accept delivery of the shipping container; and (ii) proof, in the form of a valid, government-issued identification bearing a photograph of the individual who signs to accept delivery of the shipping container, demonstrating that he/she either the addressee or another adult of legal minimum purchase age residing at the consumer's address. However, proof of the legal minimum purchase age shall be required only if such individual appears to be under twenty-seven (27) years of age; and(3) Shall provide to the delivery service retained for such delivery sale evidence of full compliance with § 44-20.1-7.(b) If the person accepting a purchase order for a delivery sale delivers the cigarettes without using a delivery service, such person shall comply with all requirements of this chapter applicable to a delivery service and shall be in violation of the provisions of this chapter if he/she fails to comply with any such requirement.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
RI Gen L § 44-20.1-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-6 - Registration and reporting requirements.

§ 44-20.1-6. Registration and reporting requirements.(a) Prior to making delivery sales or mailing, shipping or otherwise delivering cigarettes in connection with any such sales, every person shall file with the administrator a statement setting forth such person's name, trade, name, and the address of such person's principal place of business and any other place of business.(b) Not later than the tenth (10th) day of each calendar month, each person that has made a delivery sale or mailed, shipped, or otherwise delivered cigarettes in connection with any such sale during the previous calendar month shall file with the administrator a memorandum or a copy of the invoice that provides for and every such delivery sale:(1) The name and address of the consumer to whom such delivery sale was made;(2) The brand or brands of cigarettes that were sold in such delivery sale; and(3) The quantity of cigarettes that were sold in such delivery sale.(c) Any person that satisfies the requirements of section 376 of title 15 of the United States Code shall be deemed to satisfy the requirements of this section.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
RI Gen L § 44-20.1-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20.1 - Delivery Sales of Cigarettes|Section 44-20.1-7 - Collection of taxes.

§ 44-20.1-7. Collection of taxes.Each person accepting a purchase order for a delivery sale shall collect and remit to the administrator all cigarette taxes imposed by the state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that such taxes already have been paid to the state.History of Section.P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.