reglab/housing_qa huggingface dataset:
RI Gen L § 44-20-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-32 - Cancellation of used stamps.

§ 44-20-32. Cancellation of used stamps.The administrator may require the cancellation, by a method or methods that he or she prescribes, of stamps affixed by a distributor to any or all packages of cigarettes.History of Section.P.L. 1939, ch. 663, § 15; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-32; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-33 - Sale of contraband cigarettes or contraband other tobacco products prohibited.

§ 44-20-33. Sale of contraband cigarettes or contraband other tobacco products prohibited.No distributor shall sell, and no other person shall sell, offer for sale, display for sale, or possess with intent to sell any contraband other tobacco products or contraband cigarettes, the packages or boxes of which do not bear stamps evidencing the payment of the tax imposed by this chapter.History of Section.P.L. 1939, ch. 663, § 16; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-33; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-33.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-33.1 - Transportation of unstamped cigarettes.

§ 44-20-33.1. Transportation of unstamped cigarettes.(a) Any person who ships unstamped cigarette packages in or into this state other than to a licensed manufacturer, importer or distributor shall first file with the administrator notice of such shipment. This paragraph shall not apply to any common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of such cigarettes.(b) Any person transporting unstamped cigarette packages into or within this state shall carry, in the vehicle used to convey the shipment, invoices or equivalent documentation of the shipment for all cigarettes in the shipment. The invoices or documentation shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity by brand of the cigarettes so transported.History of Section.P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2.
RI Gen L § 44-20-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-34 - Display of stamps in vending machines.

§ 44-20-34. Display of stamps in vending machines.The tax administrator may, in his or her discretion, prohibit the sale of cigarettes through any vending machine unless that vending machine is so constructed as to permit the tax administrator's agents to readily determine whether cigarettes being sold through the machine have the necessary tax stamps properly affixed to the packages; any machine used in violation of this prohibition by the tax administrator is presumed to be used for the sale of unstamped cigarettes.History of Section.P.L. 1939, ch. 663, § 16; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-34.
RI Gen L § 44-20-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-35 - Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products.

§ 44-20-35. Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products.(a) Any person who violates any provision of §§ 44-20-33 and 44-20-34 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 ten (10) times the retail value of the contraband cigarettes, and/or contraband other tobacco products, or be imprisoned not more than one (1) year, or be both fined and imprisoned;(2) For a second or subsequent offense in a twenty-four-month (24) period, fined not more than twenty-five (25) times the retail value of the contraband cigarettes, and/or contraband other tobacco products, or be imprisoned not more than three (3) years, or be both fined and imprisoned.(b) 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, § 16; G.L. 1956, § 44-20-35; P.L. 1972, ch. 155, art. 5, § 1; P.L. 1978, ch. 140, § 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. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-36 - Possession of unstamped cigarettes.

§ 44-20-36. Possession of unstamped cigarettes.Except as provided in §§ 44-20-14, 44-20-16 and 44-20-33.1, no person, other than a licensed manufacturer or importer, or a licensed distributor that receives unstamped cigarette packages directly from a licensed cigarette manufacturer or importer and holds such cigarettes in accordance with subsection 44-20-28(a), shall purchase and hold an unstamped cigarette package.History of Section.P.L. 1939, ch. 663, § 17; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-36; P.L. 1972, ch. 155, art. 5, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-37 - Seizure and destruction of unstamped cigarettes.

§ 44-20-37. Seizure and destruction of unstamped cigarettes.Any cigarettes found at any place in this state without stamps affixed as required by this chapter are declared to be contraband goods and may be seized by the tax administrator, his or her agents, or employees, or by any deputy sheriff, or police officer when directed by the tax administrator to do so, without a warrant. Any cigarettes seized under the provisions of this chapter shall be destroyed. The seizure and/or destruction of any cigarettes under the provisions of this section does not relieve any person from a fine or other penalty for violation of this chapter.History of Section.P.L. 1939, ch. 663, § 18; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-37; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 324, § 77.
RI Gen L § 44-20-38 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-38 - Hearing on cigarettes seized.

§ 44-20-38. Hearing on cigarettes seized.When any cigarettes are seized under the provisions of § 44-20-37, any person claiming an interest in the cigarettes may make written application to the tax administrator for a hearing, stating his or her interest in the cigarettes and his or her reasons why they should not be forfeited. Further proceedings on the application for a hearing are taken as provided in §§ 44-20-47 and 44-20-48. No destruction of any cigarettes under the provisions of § 44-20-37 shall be carried out while an application for a hearing is pending before the tax administrator, but the pendency of an appeal under the provisions of § 44-20-48 shall not prevent the destruction unless the appellant posts a satisfactory bond, with surety, in an amount double the estimated value of the cigarettes, conditioned upon the successful termination of the appeal.History of Section.P.L. 1939, ch. 663, § 19; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-38; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-39 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-39 - Forgery and counterfeiting - Tampering with meters - Reuse of stamps or containers.

§ 44-20-39. Forgery and counterfeiting — Tampering with meters — Reuse of stamps or containers.Any person who or that fraudulently makes or utters or forges or counterfeits any stamp, disc, license, or marker, prescribed by the tax administrator under the provisions of this chapter, or who causes or procures this to be done; or who willfully utters, publishes, passes or renders as true, any false, altered, forged, or counterfeited stamp, license, disc, or marker; or who knowingly possesses more than twenty (20) packs of cigarettes containing any false, altered, forged, or counterfeited stamp, license, disc, or marker; or who tampers with, or causes to be tampered with, any metering machine authorized to be used under the provisions of this chapter; or who removes or prepares any stamp with intent to use, or cause that stamp to be used, after it has already been used; or who buys, sells, offers for sale, or gives away any washed or removed or restored stamp to any person; or who has in his or her possession any washed or restored or removed or altered stamp that was removed from the article to which it was affixed, or who reuses or refills with cigarettes any package, box, or container required to be stamped under this chapter from which cigarettes have been removed, is deemed guilty of a felony, and, upon conviction, shall be fined one hundred thousand dollars ($100,000), or be imprisoned for not more than fifteen (15) years, or both.History of Section.P.L. 1939, ch. 663, § 20; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-39; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32.
RI Gen L § 44-20-40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-40 - Records - Investigation and inspection of books, premises and stock.

§ 44-20-40. Records — Investigation and inspection of books, premises and stock.(a) Each manufacturer, importer, distributor and dealer shall maintain copies of invoices or equivalent documentation for, or itemized for, each of its facilities for each transaction (other than a retail transaction with a consumer) involving the sale, purchase, transfer, consignment, or receipt of cigarettes. The invoices or documentation shall show the name and address of the other party and the quantity by brand style of the cigarettes involved in the transaction. All records and invoices required under this section must be safely preserved for three (3) years in a manner to insure permanency and accessibility for inspection by the administrator or his or her authorized agents.(b) 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. With the administrator's permission, persons with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within twenty-four (24) hours upon the request of the administrator or his or her designee.(c) The administrator or his or her authorized agents may examine the books, papers, reports and records of any manufacturer, importer, distributor or dealer in this state for the purpose of determining whether taxes imposed by this chapter have been fully paid, and may investigate the stock of cigarettes in or upon any premises for the purpose of determining whether the provisions of this chapter are being obeyed. The administrator in his or her sole discretion may share the records and reports required by such sections with law enforcement officials of the federal government or other states.History of Section.P.L. 1939, ch. 663, § 21; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-40; P.L. 1968, ch. 263, art. 8, § 9; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-40.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-40.1 - Inspections.

§ 44-20-40.1. Inspections.(a) The administrator or his or her duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any manufacturer, importer, distributor, or dealer.(b) In any case where the administrator or his or her duly authorized agent, or any police officer of this state, has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes or other tobacco products in violation of this chapter, the administrator, such agent, or such police officer, is authorized to stop such vehicle and to inspect the same for contraband cigarettes or other tobacco products.History of Section.P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-41 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-41 - Monthly reports of distributors and dealers.

§ 44-20-41. Monthly reports of distributors and dealers.Every distributor and every dealer who comes into possession of unstamped cigarettes must file with the tax administrator on the tenth (10th) day of each month a report for the preceding calendar month sworn to and executed by the distributor or dealer or his or her authorized agent or representative in which the distributor or dealer furnishes any information that the tax administrator requires concerning cigarettes and tax stamps. These reports shall, when required by the tax administrator, contain any or all of the following information: (1) the amount of unstamped and stamped cigarettes on hand at the beginning of the month; (2) the amount of unstamped and stamped cigarettes purchased or received during the month; (3) the amount of unstamped and stamped cigarettes returned from customers or received from any other sources during the month; (4) the amount of unstamped and stamped cigarettes sold, used, lost, stolen, returned to the factory, or otherwise disposed of during the month; and (5) the amount of unstamped and stamped cigarettes on hand at the end of the month. This information may be required separately by brands, types, sizes, and kinds of cigarettes. If required by the tax administrator, this report must show separately the amount of cigarettes sold or distributed in intrastate commerce and the amount sold or distributed in interstate commerce. If required by the tax administrator, this report must also show the number, types, denominations, and face value of unused stamps on hand at the beginning of the month covered by the report; the number, types, denominations, and face value of stamps purchased and received; the number, types, denominations, and face value of stamps used, lost, stolen, exchanged, returned to the tax administrator, and disposed of; and the number, types, denominations, and face value of stamps on hand at the end of the month covered by the report. This report must also contain any other information, which the administrator prescribes. The administrator shall furnish forms to distributors and dealers required to report under this chapter, but failure to obtain those forms is no excuse for the failure to file a report containing all the information that is required to be reported.History of Section.P.L. 1939, ch. 663, § 21; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-41; P.L. 1968, ch. 263, art. 8, § 10; P.L. 1978, ch. 167, § 3.
RI Gen L § 44-20-42 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-42 - Reports and records of carriers, bailees and warehouse persons.

§ 44-20-42. Reports and records of carriers, bailees and warehouse persons.The tax administrator may, in his or her discretion, require reports from any common or contract carrier who transports cigarettes to any point or points within the state, and from any bonded warehouseperson or bailee who has in his or her possession any cigarettes, these reports to contain any information concerning shipments of cigarettes that the tax administrator determines. All common and contract carriers, bailees, and warehousepersons shall permit the examination by the tax administrator or his or her authorized agent of any records relating to the shipment or receipt of cigarettes.History of Section.P.L. 1939, ch. 663, § 22; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-42; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3.
RI Gen L § 44-20-43 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-43 - Violations as to reports and records.

§ 44-20-43. Violations as to reports and records.Any person who fails to submit the reports required in this chapter or by the tax administrator under this chapter, or who makes any incomplete, false, or fraudulent report, or who refuses to permit the tax administrator or his or her authorized agent to examine any books, records, papers, or stocks of cigarettes or other tobacco products as provided in this chapter, or who refuses to supply the tax administrator with any other information which the tax administrator requests for the reasonable and proper enforcement of the provisions of this chapter, shall be guilty of a misdemeanor punishable by imprisonment up to one (1) year, or a fine of not more than five thousand dollars ($5,000), or both, for the first offense, and for each subsequent offense, shall be fined not more than ten thousand dollars ($10,000), or be imprisoned not more than five (5) years, or both.History of Section.P.L. 1939, ch. 663, § 23, impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-43; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1986, ch. 103, § 7; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-44 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-44 - Declarations under penalty of perjury.

§ 44-20-44. Declarations under penalty of perjury.The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and if any report or statement is willfully false, any person who signs and issues any statement containing or verified by this declaration is guilty of perjury.History of Section.P.L. 1939, ch. 663, § 24; G.L. 1956, § 44-20-44.
RI Gen L § 44-20-45 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-45 - Importation of cigarettes and/or other tobacco products with intent to evade tax.

§ 44-20-45. Importation of cigarettes and/or other tobacco products with intent to evade tax.Any person, firm, corporation, club, or association of persons who or that orders any cigarettes and/or other tobacco products for another; or pools orders for cigarettes and/or other tobacco products from any persons; or conspires with others for pooling orders; or receives in this state any shipment of contraband cigarettes and/or contraband other tobacco products on which the tax imposed by this chapter has not been paid, for the purpose and intention of violating the provisions of this chapter or to avoid payment of the tax imposed in this chapter, is guilty of a felony and shall be fined one hundred thousand dollars ($100,000) or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than fifteen (15) years, or both.History of Section.P.L. 1939, ch. 663, § 25; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-45; P.L. 1968, ch. 263, art. 8, § 11; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32; P.L. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-46 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-46 - Witnesses before tax administrator.

§ 44-20-46. Witnesses before tax administrator.(a) The tax administrator and any agent of the tax administrator authorized to conduct any inquiry, investigation, or hearing under this chapter has power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the tax administrator, the tax administrator or his or her agent may subpoena witnesses and require the production of books, papers, and documents pertinent to the inquiry. No witness under subpoena authorized to be issued by the provisions of this chapter is excused from testifying or from producing books or papers on the ground that the testimony or the production of the books or other documentary evidence would tend to incriminate the witness, but the testimony or the evidence of the books or papers so produced shall not be used in any criminal proceedings against the witness.(b) If any person disobeys this process or, having appeared in obedience to it, refuses to answer any pertinent question put to the person by the tax administrator or his or her authorized agent or to produce any books and papers pursuant to the process, the tax administrator or the agent may apply to the sixth (6th) division of the district court, stating the disobedience to process or refusal to answer, and the court shall cite the person to appear before the court to answer that question or to produce those books and papers, and, upon his or her refusal so to do, shall commit the person to the adult correctional institutions, for a period not to exceed sixty (60) days. Notwithstanding the serving of the term of this commitment by any person, the tax administrator may proceed in all respects with this inquiry and examination as if the witness had not previously been called upon to testify.(c) Officers who serve subpoenas issued by the tax administrator or under his or her authority and witnesses subpoenaed by the tax administrator under this section shall receive fees and compensation at the same rates as officers and witnesses in the district courts of the state, to be paid from the proper appropriation for the administration of this chapter.(d) A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.History of Section.P.L. 1939, ch. 663, § 26; impl. am. P.L. 1956, ch. 3721, § 1; G.L. 1956, § 44-20-46; P.L. 1976, ch. 140, § 28.