reglab/housing_qa huggingface dataset:
RI Gen L § 44-20-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-5 - Duration of importer's and dealer's licenses - Renewal.

§ 44-20-5. Duration of importer's and dealer's licenses — Renewal.(a) Any importer license and any license issued by the tax administrator authorizing a dealer to sell cigarettes in this state shall expire at midnight on June 30 next succeeding the date of issuance unless (1) suspended or revoked by the tax administrator, (2) the business with respect to which the license was issued changes ownership, (3) the importer or dealer ceases to transact the business for which the license was issued, or (4) after a period of time set by the administrator; provided such period of time shall not be longer than three (3) years, in any of which cases the license shall expire and terminate and the holder shall immediately return the license to the tax administrator.(b) Every holder of a dealer's license shall annually, on or before February 1 of each year, renew its license by filing an application for renewal along with a twenty-five dollar ($25.00) renewal fee. The renewal license is valid for the period July 1 of that calendar year through June 30 of the subsequent calendar year.History of Section.P.L. 1948, ch. 2093, § 1; P.L. 1951, ch. 2867, § 2; P.L. 1952, ch. 3007, § 2; G.L. 1956, § 44-20-5; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2004, ch. 595, art. 7, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
RI Gen L § 44-20-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-6 - Expiration and renewal of distributors' licenses.

§ 44-20-6. Expiration and renewal of distributors' licenses.Each distributor's license issued under the provisions of § 44-20-4 expires at midnight on May 31 next succeeding the date of issuance, unless sooner revoked by the tax administrator, as provided in § 44-20-8, or unless the business with respect to which the license was issued changes ownership, in either of which cases the holder of the license shall immediately return it to the tax administrator. The holder of each license may, annually, before the expiration date of the license then held by the licensee, renew his or her license for a further period of one year, on application accompanied by the fee prescribed in § 44-20-4.History of Section.P.L. 1939, ch. 663, § 3; impl. am. P.L. 1948, ch. 2093, § 1; G.L. 1956, § 44-20-6.
RI Gen L § 44-20-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-7 - Vending machine markers.

§ 44-20-7. Vending machine markers.No person shall operate a machine for vending cigarettes unless there is attached to the machine a disc or marker, in a form to be determined by the tax administrator, showing that it is licensed by the tax administrator. The fee for each license is twenty-five dollars ($25.00) as provided in § 44-20-4. Any licensed machine may be removed from one location to another within the state under regulations that the tax administrator may prescribe without payment of an additional fee. Any person who operates any machine for vending cigarettes in violation of the provisions of this section is subject to the same penalties as provided in § 44-20-3 for the sale of cigarettes without a license.History of Section.P.L. 1939, ch. 663, § 3; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-7; P.L. 1960, ch. 74, § 23; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1; P.L. 1999, ch. 354, § 31.
RI Gen L § 44-20-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-8 - Suspension or revocation of license.

§ 44-20-8. Suspension or revocation of license.The tax administrator may suspend or revoke any license under this chapter for failure of the licensee to comply with any provision of this chapter or with any provision of any other law or ordinance relative to the sale or purchase of cigarettes or other tobacco products. The tax administrator may also suspend or revoke any license for failure of the licensee to comply with any provision of chapter 19 of title 44 and chapter 13 of title 6, and, for the purpose of determining whether the licensee is complying with any provision of chapter 13 of title 6, the tax administrator and his or her authorized agents are empowered, in addition to authority conferred by § 44-20-40, to examine the books, papers, and records of any licensee. The administrator shall revoke the license of any person who would be ineligible to obtain a new or renew a license by reason of any of the conditions for licensure provided in § 44-20-4.1. Any person aggrieved by the suspension or revocation may apply to the administrator for a hearing as provided in § 44-20-47, and may further appeal to the district court as provided in § 44-20-48.History of Section.P.L. 1939, ch. 663, § 4; P.L. 1941, ch. 1039, § 1; G.L. 1956, § 44-20-8; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1988, ch. 84, § 97; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-8.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-8.1 - Maintenance and publication of list of licenses.

§ 44-20-8.1. Maintenance and publication of list of licenses.By July 1, 2008 the administrator shall create and maintain a website setting forth the identity of all licensed persons under this chapter, itemized by type of license possessed, and shall update the site no less frequently than six (6) times per year.History of Section.P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2.
RI Gen L § 44-20-8.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-8.2 - Transactions only with licensed manufacturers, importers, distributors, and dealers.

§ 44-20-8.2. Transactions only with licensed manufacturers, importers, distributors, and dealers.A manufacturer or importer may sell or distribute cigarettes to a person located or doing business within this state, only if such person is a licensed importer or distributor. An importer may obtain cigarettes only from a licensed manufacturer. A distributor may sell or distribute cigarettes to a person located or doing business within this state, only if such person is a licensed distributor or dealer. A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor. A dealer may obtain cigarettes only from a licensed distributor.History of Section.P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2.
RI Gen L § 44-20-9 - 44-20-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-9 - 44-20-11 - Repealed.

§ 44-20-9 — 44-20-11. Repealed.History of Section.P.L. 1939, ch. 663, § 5; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-9 — 44-20-11; P.L. 1960, ch. 74, § 23; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1; Repealed by P.L. 2007, ch. 246, § 1, and by P.L. 2007, ch. 250, § 1, effective October 1, 2007.
RI Gen L § 44-20-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-12 - Tax imposed on cigarettes sold.

§ 44-20-12. Tax imposed on cigarettes sold.A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in this chapter has been paid, payment being evidenced by the stamp, is not subject to a further tax under this chapter. The tax is at the rate of two hundred twelve and one-half (212.5) mills for each cigarette.History of Section.P.L. 1939, ch. 663, § 6; P.L. 1940, ch. 875, § 2; P.L. 1947, ch. 1887, art. 3, § 1; G.L. 1956, § 44-20-12; P.L. 1958, ch. 17, art. 4, § 1; P.L. 1960, ch. 77, art. 1, § 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art. 8, § 4; P.L. 1978, ch. 167, § 3; P.L. 1981, ch. 152, § 1; P.L. 1982, ch. 9, art. 5, § 1; P.L. 1985, ch. 181, art. 58, § 1; P.L. 1986, ch. 287, art. 28, § 1; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1989, ch. 126, art. 17, § 1; P.L. 1993, ch. 138, art. 64, § 1; P.L. 1994, ch. 70, art. 13, § 1; P.L. 1995, ch. 370, art. 20, § 1; P.L. 1997, ch. 30, art. 12, § 1; P.L. 2001, ch. 77, art. 7, § 5; P.L. 2002, ch. 65, art. 16, § 11; P.L. 2003, ch. 376, art. 7, § 6; P.L. 2004, ch. 595, art. 3, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2009, ch. 5, art. 9, § 6; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2015, ch. 141, art. 11, § 10; P.L. 2017, ch. 302, art. 8, § 12.
RI Gen L § 44-20-12.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-12.1 - Floor stock tax on cigarettes and stamps.

§ 44-20-12.1. Floor stock tax on cigarettes and stamps.(a) Whenever used in this section, unless the context requires otherwise:(1) "Cigarette" means and includes any cigarette as defined in § 44-20-1(2);(2) "Person" means and includes each individual, firm, fiduciary, partnership, corporation, trust, or association, however formed.(b) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2004. In calendar year 2004, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on July 1, 2004 and is computed at the rate of thirty-seven and one-half (37.5) mills for each cigarette on July 1, 2004.(c) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in business during any part of the calendar year 2004. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2004 the tax is measured by the number of stamps, as defined in § 44-20-1(13), whether affixed or to be affixed, held by the distributor at 12:01 a.m. on July 1, 2004, and is computed at the rate of thirty-seven and one-half (37.5) mills per cigarette in the package to which the stamps are affixed or to be affixed.(d) Each person subject to the payment of the tax imposed by this section shall, on or before July 16, 2004, file a return, under oath or certified under the penalties of perjury, with the tax administrator on forms furnished by him or her, showing the amount of cigarettes or stamps in that person's possession in this state at 12:01 a.m. on July 1, 2004, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.(e) The tax administrator may prescribe rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.History of Section.P.L. 1989, art. 17, § 2; P.L. 1993, ch. 138, art. 64, § 1; P.L. 1994, ch. 70, art. 13, § 1; P.L. 1995, ch. 370, art. 20, § 1; P.L. 1997, ch. 30, art. 12, § 1; P.L. 2001, ch. 77, art. 7, § 5; P.L. 2002, ch. 65, art. 16, § 11; P.L. 2003, ch. 376, art. 7, § 6; P.L. 2004, ch. 595, art. 3, § 1.
RI Gen L § 44-20-12.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-12.3 - Floor stock tax on cigarettes and stamps.

§ 44-20-12.3. Floor stock tax on cigarettes and stamps.(a) Whenever used in this section, unless the context requires otherwise:(1) "Cigarette" means and includes any cigarette as defined in § 44-20-1(2);(2) "Person" means and includes each individual, firm, fiduciary, partnership, corporation, trust, or association, however formed.(b) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2009. In calendar year 2009, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on April 10, 2009 and is computed at the rate of fifty (50.0) mills for each cigarette on April 10, 2009.(c) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in business during any part of the calendar year 2009. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2009 the tax is measured by the number of stamps, as defined in § 44-20-1(13), whether affixed or to be affixed, held by the distributor at 12:01 a.m. on April 10, 2009, and is computed at the rate of fifty (50.0) mills per cigarette in the package to which the stamps are affixed or to be affixed.(d) Each person subject to the payment of the tax imposed by this section shall, on or before April 20, 2009, file a return with the tax administrator on forms furnished by him or her, under oath or certified under the penalties of perjury, showing the amount of cigarettes or stamps in that person's possession in this state at 12:01 a.m. on April 10, 2009, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.(e) The tax administrator may promulgate rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.History of Section.P.L. 2009, ch. 5, art. 9, § 7.
RI Gen L § 44-20-12.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-12.4 - Floor stock tax on cigarettes and stamps.

§ 44-20-12.4. Floor stock tax on cigarettes and stamps.(a) Whenever used in this section, unless the context requires otherwise:(1) "Cigarette" means and includes any cigarette as defined in § 44-20-1(2);(2) "Person" means and includes each individual, firm, fiduciary, partnership, corporation, trust, or association, however formed.(b) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2012. In calendar year 2012, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on July 1, 2012, and is computed at the rate of two (2.0) mills for each cigarette on July 1, 2012.(c) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in business during any part of the calendar year 2012. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2012 the tax is measured by the number of stamps, as defined in § 44-20-1(13), whether affixed or to be affixed, held by the distributor at 12:01 a.m. on July 1, 2012, and is computed at the rate of two (2.0) mills per cigarette in the package to which the stamps are affixed or to be affixed.(d) Each person subject to the payment of the tax imposed by this section shall, on or before July 10, 2012, file a return with the tax administrator on forms furnished by him or her, under oath or certified under the penalties of perjury, showing the amount of cigarettes or stamps in that person's possession in this state at 12:01 a.m. on July 1, 2012, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.(e) The tax administrator may promulgate rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.History of Section.P.L. 2012, ch. 241, art. 21, § 7.
RI Gen L § 44-20-12.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-12.5 - Floor stock tax on cigarettes and stamps.

§ 44-20-12.5. Floor stock tax on cigarettes and stamps.(a) Whenever used in this section, unless the context requires otherwise:(1) "Cigarette" means any cigarette as defined in § 44-20-1(2);(2) "Person" means each individual, firm, fiduciary, partnership, corporation, trust, or association, however formed.(b) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2015. In calendar year 2015, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on August 1, 2015, and is computed at the rate of twelve and one half (12.5) mills for each cigarette on August 1, 2015.(c) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2015. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2015 the tax is measured by the number of stamps, as defined in § 44-20-1(13), whether affixed or to be affixed, held by the distributor at 12:01 a.m. on August 1, 2015, and is computed at the rate of twelve and one half (12.5) mills per cigarette in the package to which the stamps are affixed or to be affixed.(d) Each person subject to the payment of the tax imposed by this section shall, on or before August 15, 2015, file a return, under oath or certified under the penalties of perjury, with the tax administrator on forms furnished by him or her, showing the amount of cigarettes and under subsection (b) above the number of stamps under subsection (c) above, in that person's possession in this state at 12:01 a.m. on August 1, 2015, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.(e) The tax administrator may prescribe rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.History of Section.P.L. 2015, ch. 141, art. 11, § 11.
RI Gen L § 44-20-12.6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-12.6 - Floor stock tax on cigarettes and stamps.

§ 44-20-12.6. Floor stock tax on cigarettes and stamps.(a) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2017. In calendar year 2017, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on August 1, 2017, and is computed at the rate of twenty-five (25.0) mills for each cigarette on August 1, 2017.(b) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2017. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2017 the tax is measured by the number of stamps, whether affixed or to be affixed, held by the distributor at 12:01 a.m. on August 1, 2017, and is computed at the rate of twenty-five (25.0) mills per cigarette in the package to which the stamps are affixed or to be affixed.(c) Each person subject to the payment of the tax imposed by this section shall, on or before August 15, 2017, file a return, under oath or certified under the penalties of perjury, with the tax administrator on forms furnished by him or her, showing the amount of cigarettes and the number of stamps in that person's possession in this state at 12:01 a.m. on August 1, 2017, as described in this section above, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.(d) The tax administrator may prescribe rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.History of Section.P.L. 2017, ch. 302, art. 8, § 13.
RI Gen L § 44-20-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-13 - Tax imposed on unstamped cigarettes.

§ 44-20-13. Tax imposed on unstamped cigarettes.A tax is imposed at the rate of two hundred twelve and one-half (212.5) mills for each cigarette upon the storage or use within this state of any cigarettes not stamped in accordance with the provisions of this chapter in the possession of any consumer within this state.History of Section.P.L. 1948, ch. 2092, § 2; G.L. 1956, § 44-20-13; P.L. 1958, ch. 17, art. 4, § 1; P.L. 1960, ch. 77, art. 1, § 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art. 8, § 5; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1978, ch. 167, § 3; P.L. 1982, ch. 9, art. 5, § 10; P.L. 1987, ch. 176, § 1; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1989, ch. 126, art. 17, § 1; P.L. 1993, ch. 138, art. 64, § 1; P.L. 1994, ch. 70, art. 13, § 1; P.L. 1995, ch. 370, art. 20, § 1; P.L. 1997, ch. 30, art. 12, § 1; P.L. 2001, ch. 77, art. 7, § 5; P.L. 2002, ch. 65, art. 16, § 11; P.L. 2003, ch. 376, art. 7, § 6; P.L. 2004, ch. 595, art. 3, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2009, ch. 5, art. 9, § 6; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2015, ch. 141, art. 11, § 10; P.L. 2017, ch. 302, art. 8, § 12.
RI Gen L § 44-20-13.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-13.1 - Repealed.

§ 44-20-13.1. Repealed.History of Section.G.L. 1956, § 44-20-13.1; P.L. 1985, ch. 402, § 2; Repealed by P.L. 1986, ch. 287, art. 28, § 2, effective June 24, 1986.