§ 44-20-1 Definitions
§ 44-20-2 Importer, distributor, and dealer licenses required — Licenses required
§ 44-20-3 Penalties for unlicensed business
§ 44-20-4 Application for license — Display
§ 44-20-4.1 License availability
§ 44-20-5 Duration of importer’s and dealer’s licenses — Renewal
§ 44-20-6 Expiration and renewal of distributors’ licenses
§ 44-20-7 Vending machine markers
§ 44-20-8 Suspension or revocation of license
§ 44-20-8.1 Maintenance and publication of list of licenses
§ 44-20-8.2 Transactions only with licensed manufacturers, importers, distributors, and dealers
§ 44-20-12 Tax imposed on cigarettes sold
§ 44-20-12.1 Floor stock tax on cigarettes and stamps
§ 44-20-12.2 Prohibited acts — Penalty
§ 44-20-12.3 Floor stock tax on cigarettes and stamps
§ 44-20-12.4 Floor stock tax on cigarettes and stamps
§ 44-20-12.5 Floor stock tax on cigarettes and stamps
§ 44-20-12.6 Floor stock tax on cigarettes and stamps
§ 44-20-13 Tax imposed on unstamped cigarettes
§ 44-20-13.2 Tax imposed on other tobacco products, smokeless tobacco, cigars, and pipe tobacco products
§ 44-20-13.5 Violations as to reports and records
§ 44-20-14 Return and payment of use tax
§ 44-20-15 Confiscation of contraband cigarettes, other tobacco products, and other property
§ 44-20-16 Exemptions from use tax
§ 44-20-17 Penalty for use tax violations
§ 44-20-18 Securing stamps
§ 44-20-19 Sales of stamps to distributors
§ 44-20-20 Use of metering machine in lieu of stamps
§ 44-20-21 Transfer of stamps prohibited — Redemption of unused stamps
§ 44-20-22 Reimbursement for mutilated and other stamps — Claims
§ 44-20-23 Payment of tax by manufacturer or shipper outside state
§ 44-20-24 Affixing of stamps outside state by vending machine operator
§ 44-20-25 Bond of nonresident authorized to pay tax
§ 44-20-26 Agreement by nonresident to submit records — Attorney to receive process
§ 44-20-28 Stamping by distributors required
§ 44-20-28.1 Noncompliance with tobacco manufacturer’s escrow fund — Penalties
§ 44-20-30 Manner of affixing stamps
§ 44-20-31 Packages in which cigarettes sold — Sample packages
§ 44-20-32 Cancellation of used stamps
§ 44-20-33 Sale of contraband cigarettes or contraband other tobacco products prohibited
§ 44-20-33.1 Transportation of unstamped cigarettes
§ 44-20-34 Display of stamps in vending machines
§ 44-20-35 Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products
§ 44-20-36 Possession of unstamped cigarettes
§ 44-20-37 Seizure and destruction of unstamped cigarettes
§ 44-20-38 Hearing on cigarettes seized
§ 44-20-39 Forgery and counterfeiting — Tampering with meters — Reuse of stamps or containers
§ 44-20-40 Records — Investigation and inspection of books, premises and stock
§ 44-20-40.1 Inspections
§ 44-20-41 Monthly reports of distributors and dealers
§ 44-20-42 Reports and records of carriers, bailees and warehouse persons
§ 44-20-43 Violations as to reports and records
§ 44-20-44 Declarations under penalty of perjury
§ 44-20-45 Importation of cigarettes and/or other tobacco products with intent to evade tax
§ 44-20-46 Witnesses before tax administrator
§ 44-20-47 Hearings by tax administrator
§ 44-20-48 Appeal to district court
§ 44-20-49 Disposition of revenue — Payment of refunds
§ 44-20-50 Administration — Forms — Rules and regulations
§ 44-20-51 Penalty for violations generally
§ 44-20-51.1 Civil penalties
§ 44-20-51.2 Criminal penalty for fraudulent offenses
§ 44-20-51.3 Counterfeit cigarettes
§ 44-20-52 Exercise of powers and duties
§ 44-20-53 Direct tax on consumer
§ 44-20-54 Taxes and fees as debt to state
§ 44-20-55 Severability

Terms Used In Rhode Island General Laws > Chapter 44-20

  • 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

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Importer: means any person who imports into the United States, either directly or indirectly, a finished cigarette or other tobacco product for sale or distribution;

    (6) "Licensed" when used with reference to a manufacturer, importer, distributor or dealer, means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. See Rhode Island General Laws 44-20-1

  • 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Licensed: when used with reference to a manufacturer, importer, distributor or dealer, means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. See Rhode Island General Laws 44-20-1
  • Manufacturer: means any person who manufactures, fabricates, assembles, processes, or labels a finished cigarette and/or other tobacco products;

    (8) "Other tobacco products" (OTP) means any cigars (excluding Little Cigars, as defined in § 44-20. See Rhode Island General Laws 44-20-1

  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • oath: includes affirmation; the word "sworn" includes affirmed; and the word "engaged" includes either sworn or affirmed. See Rhode Island General Laws 43-3-11
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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

  • Personal property: All property that is not real property.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • sell: means gifts, exchanges, and barter of cigarettes and/or other tobacco products. See Rhode Island General Laws 44-20-1
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Stamp: means the impression, device, stamp, label, or print manufactured, printed, or made as prescribed by the administrator to be affixed to packages of cigarettes, as evidence of the payment of the tax provided by this chapter or to indicate that the cigarettes are intended for a sale or distribution in this state that is exempt from state tax under the provisions of state law; and also includes impressions made by metering machines authorized to be used under the provisions of this chapter. See Rhode Island General Laws 44-20-1
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.