§ 44-20-1. Definitions. Whenever used in this chapter, unless the context requires otherwise: (1) “Administrator” means the tax administrator; (2) “Cigarettes” means and includes any cigarettes suitable for smoking in cigarette form, and each sheet of cigarette rolling paper, including but not limited to, paper made into a hollow cylinder or cone, made with paper […]
§ 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 […]
§ 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 […]
§ 44-20-12.2. Prohibited acts — Penalty. (a) No person or other legal entity shall sell or distribute in the state; acquire, hold, own, possess, or transport for sale or distribution in this state; or import, or cause to be imported, into the state for sale or distribution in this state; nor shall tax stamps be […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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. […]
§ 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.
§ 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 […]
§ 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.
§ 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.
§ 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 […]
§ 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 […]
§ 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 […]
§ 44-20-16.1. Repealed. History of Section.P.L. 1974, ch. 286, § 1; Repealed by P.L. 1978, ch. 167, § 2.
§ 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 […]
§ 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, […]
§ 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 […]
