R.I. Gen. Laws § 44-20-14 — Return and payment of use tax

Any consumer having in his or her possession any cigarettes with respect to the storage
or use of which a tax is imposed in § 44-20-13 shall, within twenty-four (24) hours after coming into possession of the cigarettes
in this state, file a return with the tax administrator in a form prescribed by the
tax administrator. The return shall be accompanied by a payment of the amount of the
tax shown on the form to be due.