Rhode Island General Laws 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 or his or her authorized agent. Each nonresident person, other than a foreign corporation complying with the provisions of chapter 1.2 of Title 7 shall, in writing, appoint the secretary of state, or his or her successors in office, to be his or her attorney, that appointment to be made, acknowledged, and filed in the manner prescribed for foreign corporations engaging in business in this state. Service upon the attorney is sufficient service upon any nonresident person, whether a foreign corporation complying with the provisions of chapter 1.2 of Title 7 or not, and may be made by leaving an attested copy of the process with the secretary of state or at his or her office. When legal process against any nonresident person is served upon the secretary of state, the secretary shall notify the nonresident person in the manner provided for notification of service of process in the case of foreign corporations under chapter 1.2 of Title 7 and collect the fee specified in that chapter.
History of Section.
P.L. 1939, ch. 663, § 10; G.L. 1956, § 44-20-26; P.L. 2005, ch. 36, § 33; P.L. 2005, ch. 72, § 33; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
Terms Used In Rhode Island General Laws 44-20-26
- 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 or any other material, with or without a filter suitable for use in making cigarettes;
(3) "Dealer" means any person whether located within or outside of this state, who sells or distributes cigarettes and/or other tobacco products to a consumer in this state;
(4) "Distributor" means any person:
(A) Whether located within or outside of this state, other than a dealer, who sells or distributes cigarettes and/or other tobacco products within or into this state. See Rhode Island General Laws 44-20-1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
- Person: means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed;
(10) "Pipe" means an apparatus made of any material used to burn or vaporize products so that the smoke or vapors can be inhaled or ingested by the user;
(11) "Place of business" means any location where cigarettes and/or other tobacco products are sold, stored, or kept, including, but not limited to; any storage room, attic, basement, garage or other facility immediately adjacent to the location. See Rhode Island General Laws 44-20-1
- Service of process: The service of writs or summonses to the appropriate party.