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Home » US Law » 2022 Rhode Island General Laws » Title 44 - Taxation » Chapter 44-49 - Controlled Substances Taxation Act » Section 44-49-5. – Tax payment required for possession.

§ 44-49-5. Tax payment required for possession.

No dealer may possess any controlled substance upon which a tax is imposed under this chapter unless the tax has been paid on a controlled substance as evidenced by a stamp or other official indicia.

History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.