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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-30

Manner of affixing stamps

Official textwebserver.rilegislature.govlast amended

Stamps shall be affixed by a licensed distributor, and shall be affixed to the box or other container from which or in which cigarettes taxed by this chapter are normally sold at retail. The stamps are affixed in a manner that their removal will require continued application of water or steam. The required amount of stamps is affixed to each individual package or container. The tax administrator has power to determine how any particular brand, type, or kind of cigarettes is stamped, if any question arises under this chapter concerning that stamping.

Amendment history

History of Section. P.L. 1939, ch. 663, § 13; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-30; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.

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In this chapter (40 sections)
  1. 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
  2. 44-20-13.5 · Violations as to reports and records
  3. 44-20-14 · Return and payment of use tax
  4. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  5. 44-20-16 · Exemptions from use tax
  6. 44-20-16.1 · Repealed
  7. 44-20-17 · Penalty for use tax violations
  8. 44-20-18 · Securing stamps
  9. 44-20-19 · Sales of stamps to distributors
  10. 44-20-20 · Use of metering machine in lieu of stamps
  11. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  12. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  13. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  14. 44-20-24 · Affixing of stamps outside state by vending machine operator
  15. 44-20-25 · Bond of nonresident authorized to pay tax
  16. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  17. 44-20-27 · Repealed
  18. 44-20-28 · Stamping by distributors required
  19. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  20. 44-20-29 · Repealed
  21. 44-20-30 · Manner of affixing stamps
  22. 44-20-31 · Packages in which cigarettes sold — Sample packages
  23. 44-20-32 · Cancellation of used stamps
  24. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  25. 44-20-33.1 · Transportation of unstamped cigarettes
  26. 44-20-34 · Display of stamps in vending machines
  27. 44-20-35 · Penalties for violations as to unstamped contraband…
  28. 44-20-36 · Possession of unstamped cigarettes
  29. 44-20-37 · Seizure and destruction of unstamped cigarettes
  30. 44-20-38 · Hearing on cigarettes seized
  31. 44-20-39 · Forgery and counterfeiting — Tampering with meters —…
  32. 44-20-40 · Records — Investigation and inspection of books, premises,…
  33. 44-20-40.1 · Inspections
  34. 44-20-41 · Monthly reports of distributors and dealers
  35. 44-20-42 · Reports and records of carriers, bailees and warehouse…
  36. 44-20-43 · Violations as to reports and records
  37. 44-20-44 · Declarations under penalty of perjury
  38. 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
  39. 44-20-46 · Witnesses before tax administrator
  40. 44-20-47 · Hearings by tax administrator
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