Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-13 — Tax imposed on unstamped cigarettes

A tax is imposed at the rate of two hundred twenty-five (225) mills for each cigarette
upon the storage or use within this state of any cigarettes not stamped in accordance
with the provisions of this chapter in the possession of any consumer within this
state.

Last amended: History of Section. P.L. 1948, ch. 2092, Â§ 2; G.L. 1956, Â§ 44-20-13; 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§ 5; P.L. 1975, ch. 260, art. 6, Â§ 1; P.L. 1978, ch. 167, Â§ 3; P.L. 1982, ch. 9, art. 5, Â§ 10; P.L. 1987, ch. 176, Â§ 1; P.L. 1988, ch. 129, art. 13, Â§ 1; P.L. 1989, ch. 126, art. 17, Â§ 1; P.L. 1993, ch. 138, art. 64, Â§ 1; P.L. 1994, ch. 70, art. 13, Â§ 1; P.L. 1995, ch. 370, art. 20, Â§ 1; P.

Source: official text