2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-4.1. - License availability.

§ 44-20-4.1. License availability.
(a)
No license under this chapter may be granted, maintained or renewed if the applicant, or any combination of persons owning directly or indirectly any interests in the applicant:
(1)
Owes five hundred dollars ($500) or more in delinquent taxes;
(2)
Is delinquent in any tax filings for one month or more;
(3)
Had a license under this chapter revoked by the administrator within the past two (2) years;
(4)
Has been convicted of a crime relating to cigarettes and/or other tobacco products;
(5)
Is a cigarette manufacturer or importer that is neither: (i) A participating manufacturer as defined in subsection II (jj) of the “Master Settlement Agreement” as defined in § 23-71-2; nor (ii) In full compliance with chapter 20.2 of this title and § 23-71-3;
(6)
Has imported, or caused to be imported, into the United States any cigarette or other tobacco product in violation of 19 U.S.C. § 1681a; or
(7)
Has imported, or caused to be imported into the United States, or manufactured for sale or distribution in the United States any cigarette that does not fully comply with the Federal Cigarette Labeling and Advertising Act (15 U.S.C. § 1331 et seq.).
(b)(1)
No person shall apply for a new license or permit (as defined in § 44-19-1) or renewal of a license or permit, and no license or permit shall be issued or renewed for any applicant, or any combination of persons owning directly or indirectly any interests in the applicant, unless all outstanding fines, fees, or other charges relating to any license or permit held by the applicant, or any combination of persons owning directly or indirectly any interests in the applicant, as well as any other tax obligations of the applicant, or any combination of persons owning directly or indirectly any interests in the applicant have been paid.
(2)
No license or permit shall be issued relating to a business until all prior licenses or permits relating to that business or to that location have been officially terminated and all fines, fees, or charges relating to the prior license or permit have been paid or otherwise resolved or the administrator has found that the person applying for the new license or permit is not acting as an agent for the prior licensee or permit holder who is subject to any such related fines, fees or charges that are still due. Evidence of such agency status includes, but is not limited to, a direct familial relationship and/or an employment, contractual, or other formal financial or business relationship with the prior licensee or permit holder.
(3)
No person shall apply for a new license or permit pertaining to a specific location in order to evade payment of any fines, fees, or other charges relating to a prior license or permit.
(4)
No new license or permit shall be issued for a business at a specific location for which a license or permit already has been issued unless there is a bona fide, good-faith change in ownership of the business at that location.
(5)
No license or permit shall be issued, renewed, or maintained for any person, including the owners of the business being licensed or having applied and received a permit, that has been convicted of violating any criminal law relating to tobacco products, the payment of taxes, or fraud or has been ordered to pay civil fines of more than twenty-five thousand dollars ($25,000) dollars for violations of any civil law relating to tobacco products, the payment of taxes, or fraud.
History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2009, ch. 335, § 1; P.L. 2009, ch. 336, § 1; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2017, ch. 302, art. 8, § 15.