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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-28

Stamping by distributors required

Official textwebserver.rilegislature.govlast amended

# (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.

Amendment history

History of Section. P.L. 1939, ch. 663, § 11; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-28; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.

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In this chapter (40 sections)
  1. 44-20-12.7 · Floor stock tax on cigarettes and stamps
  2. 44-20-13 · Tax imposed on unstamped cigarettes
  3. 44-20-13.1 · Repealed
  4. 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
  5. 44-20-13.5 · Violations as to reports and records
  6. 44-20-14 · Return and payment of use tax
  7. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  8. 44-20-16 · Exemptions from use tax
  9. 44-20-16.1 · Repealed
  10. 44-20-17 · Penalty for use tax violations
  11. 44-20-18 · Securing stamps
  12. 44-20-19 · Sales of stamps to distributors
  13. 44-20-20 · Use of metering machine in lieu of stamps
  14. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  15. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  16. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  17. 44-20-24 · Affixing of stamps outside state by vending machine operator
  18. 44-20-25 · Bond of nonresident authorized to pay tax
  19. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  20. 44-20-27 · Repealed
  21. 44-20-28 · Stamping by distributors required
  22. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  23. 44-20-29 · Repealed
  24. 44-20-30 · Manner of affixing stamps
  25. 44-20-31 · Packages in which cigarettes sold — Sample packages
  26. 44-20-32 · Cancellation of used stamps
  27. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  28. 44-20-33.1 · Transportation of unstamped cigarettes
  29. 44-20-34 · Display of stamps in vending machines
  30. 44-20-35 · Penalties for violations as to unstamped contraband…
  31. 44-20-36 · Possession of unstamped cigarettes
  32. 44-20-37 · Seizure and destruction of unstamped cigarettes
  33. 44-20-38 · Hearing on cigarettes seized
  34. 44-20-39 · Forgery and counterfeiting — Tampering with meters —…
  35. 44-20-40 · Records — Investigation and inspection of books, premises,…
  36. 44-20-40.1 · Inspections
  37. 44-20-41 · Monthly reports of distributors and dealers
  38. 44-20-42 · Reports and records of carriers, bailees and warehouse…
  39. 44-20-43 · Violations as to reports and records
  40. 44-20-44 · Declarations under penalty of perjury
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