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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-15

Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property

Official textwebserver.rilegislature.govlast amended

# (a)

All cigarettes, other tobacco products, and/or electronic nicotine-delivery system products that are held for sale or distribution within the borders of this state in violation of the requirements of this chapter or federal law are declared to be contraband goods and may be seized by the tax administrator or the tax administrator’s agents, or employees, or by any sheriff, or the sheriff’s deputy, or any police officer when directed by the tax administrator to do so, without a warrant. All contraband goods seized by the state under this chapter shall be destroyed.

# (b)

All fixtures, equipment, and all other materials and personal property on the premises of any distributor or dealer who or that, with the intent to defraud the state, fails to keep or make any record, return, report, or inventory; keeps or makes any false or fraudulent record, return, report, or inventory required by this chapter; refuses to pay any tax imposed by this chapter; or attempts in any manner to evade or defeat the requirements of this chapter shall be forfeited to the state.

Amendment history

History of Section. P.L. 1948, ch. 2092, § 4; G.L. 1956, § 44-20-15; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.

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  3. 44-20-6 · [Repealed.]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