§ 44-49-1 Short title
§ 44-49-2 Definitions
§ 44-49-3 Administration
§ 44-49-4 Rules
§ 44-49-5 Tax payment required for possession
§ 44-49-6 No immunity
§ 44-49-7 Pharmaceuticals
§ 44-49-8 Measurement
§ 44-49-9 Tax rate
§ 44-49-9.1 Imposition of tax, interest and liens
§ 44-49-10 Penalties – Criminal provisions
§ 44-49-11 Stamp price
§ 44-49-12 Payment due
§ 44-49-13 Injunction prohibited – Burden of proof
§ 44-49-13.1 Hearings by tax administrator on application, appeals
§ 44-49-14 Confidential nature of information
§ 44-49-15 Investigatory powers
§ 44-49-16 Abatement

Terms Used In Rhode Island General Laws > Chapter 44-49 - Controlled Substances Taxation Act

  • 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.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • 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
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.