R.I. Gen. Laws § 44-20-28 — Stamping by distributors required

(a) Each distributor shall affix, or cause to be affixed, at the location for which his
or her license is issued, except as provided in this chapter, in the manner the tax
administrator may specify in regulations issued pursuant to this chapter, to each
package of cigarettes sold or distributed by the distributor, stamps of the proper
denominations. Those stamps may be affixed by a distributor at any time before the
cigarettes are transferred out of his or her possession.
(b) Any person who is doing business as both a distributor and a dealer shall maintain
separate areas for stamped and unstamped cigarettes.