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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-32

Cancellation of used stamps

Official textwebserver.rilegislature.govlast amended

The administrator may require the cancellation, by a method or methods that he or she prescribes, of stamps affixed by a distributor to any or all packages of cigarettes.

Amendment history

History of Section. P.L. 1939, ch. 663, § 15; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-32; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.

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In this chapter (40 sections)
  1. 44-20-14 · Return and payment of use tax
  2. 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
  3. 44-20-16 · Exemptions from use tax
  4. 44-20-16.1 · Repealed
  5. 44-20-17 · Penalty for use tax violations
  6. 44-20-18 · Securing stamps
  7. 44-20-19 · Sales of stamps to distributors
  8. 44-20-20 · Use of metering machine in lieu of stamps
  9. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  10. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  11. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  12. 44-20-24 · Affixing of stamps outside state by vending machine operator
  13. 44-20-25 · Bond of nonresident authorized to pay tax
  14. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  15. 44-20-27 · Repealed
  16. 44-20-28 · Stamping by distributors required
  17. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  18. 44-20-29 · Repealed
  19. 44-20-30 · Manner of affixing stamps
  20. 44-20-31 · Packages in which cigarettes sold — Sample packages
  21. 44-20-32 · Cancellation of used stamps
  22. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  23. 44-20-33.1 · Transportation of unstamped cigarettes
  24. 44-20-34 · Display of stamps in vending machines
  25. 44-20-35 · Penalties for violations as to unstamped contraband…
  26. 44-20-36 · Possession of unstamped cigarettes
  27. 44-20-37 · Seizure and destruction of unstamped cigarettes
  28. 44-20-38 · Hearing on cigarettes seized
  29. 44-20-39 · Forgery and counterfeiting — Tampering with meters —…
  30. 44-20-40 · Records — Investigation and inspection of books, premises,…
  31. 44-20-40.1 · Inspections
  32. 44-20-41 · Monthly reports of distributors and dealers
  33. 44-20-42 · Reports and records of carriers, bailees and warehouse…
  34. 44-20-43 · Violations as to reports and records
  35. 44-20-44 · Declarations under penalty of perjury
  36. 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
  37. 44-20-46 · Witnesses before tax administrator
  38. 44-20-47 · Hearings by tax administrator
  39. 44-20-48 · Appeal to district court
  40. 44-20-49 · Disposition of revenue — Payment of refunds
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