Rhode Island General Laws 44-20-38. Hearing on cigarettes seized
When any cigarettes are seized under the provisions of § 44-20-37, any person claiming an interest in the cigarettes may make written application to the tax administrator for a hearing, stating his or her interest in the cigarettes and his or her reasons why they should not be forfeited. Further proceedings on the application for a hearing are taken as provided in § 44-20-47 and § 44-20-48. No destruction of any cigarettes under the provisions of § 44-20-37 shall be carried out while an application for a hearing is pending before the tax administrator, but the pendency of an appeal under the provisions of § 44-20-48 shall not prevent the destruction unless the appellant posts a satisfactory bond, with surety, in an amount double the estimated value of the cigarettes, conditioned upon the successful termination of the appeal.
History of Section.
P.L. 1939, ch. 663, § 19; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-38; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
Terms Used In Rhode Island General Laws 44-20-38
- 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
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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