Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-28.1 — Noncompliance with tobacco manufacturerâs escrow fund â Penalties
(a)(1) A distributor may not affix, or cause to be affixed, stamps to individual packages
of cigarettes to be sold or distributed in this state by a distributor licensed in
this state if the attorney general has notified the distributor that the tobacco product
manufacturer of those cigarettes has:
(i) Failed to become a participating manufacturer as defined in 変23-71-3(1); and
(ii) Failed to create a qualified escrow fund and make the required deposits in the escrow
fund pursuant to 変23-71-3(2)(i) for any cigarettes the distributor sold or distributed for that tobacco product manufacturer
in this state.
(2) As used in this section, âtobacco product manufacturerâ has the same meaning as that
term is defined in 変23-71-2.
(b) A distributor who violates this section is subject to suspension or revocation of
its license pursuant to 変44-20-8.
Source: official text