Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-21 — Transfer of stamps prohibited â Redemption of unused stamps

No person shall sell or transfer any stamps under the provisions of this chapter.
The tax administrator shall redeem any unused, uncancelled stamps presented in unbroken
sheets or packages, under rules and regulations of the tax administrator, by any licensed
distributor within six (6) months of the date of purchase, at a price equal to ninety-eight
percent (98%) of their face value.

Last amended: History of Section. P.L. 1939, ch. 663, Â§ 9; P.L. 1941, ch. 1039, Â§ 2; G.L. 1956, Â§ 44-20-21; P.L. 1958, ch. 17, art. 4, Â§ 3; P.L. 1968, ch. 263, art. 8, Â§ 7; P.L. 1978, ch. 167, Â§ 3; P.L. 2007, ch. 246, Â§ 3; P.L. 2007, ch. 250, Â§ 3.

Source: official text

R.I. Gen. Laws § 44-20-21 — Transfer of stamps prohibited â Redemption of unused stamps

R.I. Gen. Laws § 44-20-21 — Transfer of stamps prohibited â Redemption of unused stamps