§ 44-20-2. Importer, distributor, and dealer licenses required — Licenses required. Each person engaging in the business of selling cigarette and/or any tobacco products in this state, including any distributor or dealer, shall secure a license from the administrator before engaging in that business, or continuing to engage in it. A separate application and license […]
§ 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 […]
§ 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) […]
§ 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, […]
§ 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 […]
§ 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, […]
§ 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 […]
§ 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 […]
§ 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.
§ 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 […]
§ 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 […]
§ 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.
§ 44-20-3. Penalties for unlicensed business. Any distributor or dealer who sells, offers for sale, or possesses with intent to sell, cigarettes and/or any other tobacco products without a license as provided in § 44-20-2, shall be guilty of a misdemeanor, and shall be fined not more than ten thousand dollars ($10,000) for each offense, […]
§ 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 […]
§ 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; […]
§ 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; […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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) […]
