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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-21

Transfer of stamps prohibited — Redemption of unused stamps

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. P.L. 1939, ch. 663, § 9; P.L. 1941, ch. 1039, § 2; G.L. 1956, § 44-20-21; P.L. 1958, ch. 17, art. 4, § 3; P.L. 1968, ch. 263, art. 8, § 7; 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. 44-20-12 · Tax imposed on cigarettes sold
  2. 44-20-12.1 · Floor stock tax on cigarettes and stamps
  3. 44-20-12.2 · Prohibited acts — Penalty
  4. 44-20-12.3 · Floor stock tax on cigarettes and stamps
  5. 44-20-12.4 · Floor stock tax on cigarettes and stamps
  6. 44-20-12.5 · Floor stock tax on cigarettes and stamps
  7. 44-20-12.6 · Floor stock tax on cigarettes and stamps
  8. 44-20-12.7 · Floor stock tax on cigarettes and stamps
  9. 44-20-13 · Tax imposed on unstamped cigarettes
  10. 44-20-13.1 · Repealed
  11. 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
  12. 44-20-13.5 · Violations as to reports and records
  13. 44-20-14 · Return and payment of use tax
  14. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  15. 44-20-16 · Exemptions from use tax
  16. 44-20-16.1 · Repealed
  17. 44-20-17 · Penalty for use tax violations
  18. 44-20-18 · Securing stamps
  19. 44-20-19 · Sales of stamps to distributors
  20. 44-20-20 · Use of metering machine in lieu of stamps
  21. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  22. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  23. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  24. 44-20-24 · Affixing of stamps outside state by vending machine operator
  25. 44-20-25 · Bond of nonresident authorized to pay tax
  26. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  27. 44-20-27 · Repealed
  28. 44-20-28 · Stamping by distributors required
  29. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  30. 44-20-29 · Repealed
  31. 44-20-30 · Manner of affixing stamps
  32. 44-20-31 · Packages in which cigarettes sold — Sample packages
  33. 44-20-32 · Cancellation of used stamps
  34. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  35. 44-20-33.1 · Transportation of unstamped cigarettes
  36. 44-20-34 · Display of stamps in vending machines
  37. 44-20-35 · Penalties for violations as to unstamped contraband…
  38. 44-20-36 · Possession of unstamped cigarettes
  39. 44-20-37 · Seizure and destruction of unstamped cigarettes
  40. 44-20-38 · Hearing on cigarettes seized
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