reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.