§ 44-49-1. Short title. This chapter shall be known as the “Controlled Substances Taxation Act”. History of Section.P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
§ 44-49-10. Penalties — Criminal provisions. (a) Penalties. Any dealer violating this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by § 44-49-9. The penalty will be collected as part of the tax. (b) Criminal penalty; sale without affixed stamps. In addition to […]
§ 44-49-11. Stamp price. Official stamps, labels, or other indicia to be affixed to all controlled substances shall be purchased from the tax administrator. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase. History of Section.P.L. 1989, ch. 392, § […]
§ 44-49-12. Payment due. (a) Stamps affixed. When a dealer purchases, acquires, transports, or imports into this state controlled substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the controlled substance […]
§ 44-49-13. Injunction prohibited — Burden of proof. (a) Injunction prohibited. No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter. (b) Standard of proof. The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determined and assessed. […]
§ 44-49-13.1. Hearings by tax administrator on application, appeals. (a) Any dealer aggrieved by any assessment shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment, and shall request a hearing relative to the assessment; and the tax administrator […]
§ 44-49-14. Confidential nature of information. (a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a report or return or obtained […]
§ 44-49-15. Investigatory powers. For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator may examine, or cause to be examined, […]
§ 44-49-16. Abatement. Notwithstanding any provisions within this chapter, the tax administrator shall have the authority for cause shown to abate any taxes assessed pursuant to §§ 44-49-9.1 and 44-49-10. Cause shown shall include a request for an abatement by the department of attorney general for dealers who have cooperated with law enforcement authorities in […]
§ 44-49-2. Definitions. (a) “Controlled substance” means any drug or substance, whether real or counterfeit, as defined in § 21-28-1.02, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Rhode Island laws. “Controlled substance” does not include marijuana. (b) “Dealer” means a person who in violation of Rhode Island […]
§ 44-49-3. Administration. The tax administrator shall administer this chapter. Payments required by this chapter must be made to the tax administrator on the form provided by the tax administrator. Dealers are not required to give their name, address, social security number, or other identifying information on the form. The tax administrator shall collect all […]
§ 44-49-4. Rules. The tax administrator may adopt rules necessary to enforce this chapter. The tax administrator shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for controlled substances on which a tax is imposed. History of Section.P.L. 1989, ch. 392, § 1; P.L. 2022, ch. […]
§ 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, § […]
§ 44-49-6. No immunity. Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Rhode Island law. History of Section.P.L. 1989, ch. 392, § 1.
§ 44-49-7. Pharmaceuticals. Nothing in this chapter shall require persons lawfully in possession of a controlled substance to pay the tax required under this chapter. History of Section.P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
§ 44-49-8. Measurement. For the purpose of calculating this tax, a quantity of a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer’s possession. A quantity of a controlled substance is dilute if […]
§ 44-49-9. Tax rate. A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates: (1) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or (2) On each ten (10) dosage units of a controlled substance that is not sold by weight, or […]
§ 44-49-9.1. Imposition of tax, interest and liens. (a) Any law enforcement agency seizing controlled substances as defined in § 44-49-2 in the quantities set forth in that section shall report to the division of taxation no later than the twenty-fifth (25th) of each month, the amount of all controlled substances seized during the previous […]
