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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-14

Return and payment of use tax

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. P.L. 1948, ch. 2092, § 3; G.L. 1956, § 44-20-14; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.

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In this chapter (40 sections)
  1. 44-20-4 · Application for license — Display
  2. 44-20-4.1 · License availability
  3. 44-20-5 · Expiration, duration, and renewal of manufacturer’s,…
  4. 44-20-6 · [Repealed.]
  5. 44-20-7 · Vending machine markers
  6. 44-20-8 · Suspension or revocation of license
  7. 44-20-8.1 · Maintenance and publication of list of licenses
  8. 44-20-8.2 · Transactions only with licensed manufacturers, importers,…
  9. 44-20-12 · Tax imposed on cigarettes sold
  10. 44-20-12.1 · Floor stock tax on cigarettes and stamps
  11. 44-20-12.2 · Prohibited acts — Penalty
  12. 44-20-12.3 · Floor stock tax on cigarettes and stamps
  13. 44-20-12.4 · Floor stock tax on cigarettes and stamps
  14. 44-20-12.5 · Floor stock tax on cigarettes and stamps
  15. 44-20-12.6 · Floor stock tax on cigarettes and stamps
  16. 44-20-12.7 · Floor stock tax on cigarettes and stamps
  17. 44-20-13 · Tax imposed on unstamped cigarettes
  18. 44-20-13.1 · Repealed
  19. 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
  20. 44-20-13.5 · Violations as to reports and records
  21. 44-20-14 · Return and payment of use tax
  22. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  23. 44-20-16 · Exemptions from use tax
  24. 44-20-16.1 · Repealed
  25. 44-20-17 · Penalty for use tax violations
  26. 44-20-18 · Securing stamps
  27. 44-20-19 · Sales of stamps to distributors
  28. 44-20-20 · Use of metering machine in lieu of stamps
  29. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  30. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  31. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  32. 44-20-24 · Affixing of stamps outside state by vending machine operator
  33. 44-20-25 · Bond of nonresident authorized to pay tax
  34. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  35. 44-20-27 · Repealed
  36. 44-20-28 · Stamping by distributors required
  37. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  38. 44-20-29 · Repealed
  39. 44-20-30 · Manner of affixing stamps
  40. 44-20-31 · Packages in which cigarettes sold — Sample packages
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