Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-12 — Tax imposed on cigarettes sold

A tax is imposed on all cigarettes sold or held for sale in the state. The payment
of the tax to be evidenced by stamps, which may be affixed only by licensed distributors
to the packages containing such cigarettes. Any cigarettes on which the proper amount
of tax provided for in this chapter has been paid, payment being evidenced by the
stamp, is not subject to a further tax under this chapter. The tax is at the rate
of two hundred twenty-five (225) mills for each cigarette.

Last amended: History of Section. P.L. 1939, ch. 663, Â§ 6; P.L. 1940, ch. 875, Â§ 2; P.L. 1947, ch. 1887, art. 3, Â§ 1; G.L. 1956, Â§ 44-20-12; P.L. 1958, ch. 17, art. 4, Â§ 1; P.L. 1960, ch. 77, art. 1, Â§ 1; P.L. 1964, ch. 242, art. 4, Â§ 1; P.L. 1968, ch. 263, art. 8, Â§ 4; P.L. 1978, ch. 167, Â§ 3; P.L. 1981, ch. 152, Â§ 1; P.L. 1982, ch. 9, art. 5, Â§ 1; P.L. 1985, ch. 181, art. 58, Â§ 1; P.L. 1986, ch. 287, art. 28, Â§ 1; P.L. 1988, ch. 129, art. 13, Â§ 1; P.L. 1989, ch. 126, art. 17, Â§ 1; P.L. 1993,

Source: official text