Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-33
Sale of contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery systems products prohibited
No distributor shall sell, and no other person shall sell, offer for sale, display for sale, or possess with intent to sell any contraband other tobacco products without written record of the payment of tax imposed by this chapter, or contraband electronic nicotine-delivery system products without written record of the payment of tax imposed by this chapter, or contraband cigarettes, the packages or boxes of which do not bear stamps evidencing the payment of the tax imposed by this chapter.
Amendment history
History of Section. P.L. 1939, ch. 663, § 16; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-33; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.
Source: view the official text
In this chapter (40 sections)
- 44-20-15 · Confiscation of contraband cigarettes, other tobacco…
- 44-20-16 · Exemptions from use tax
- 44-20-16.1 · Repealed
- 44-20-17 · Penalty for use tax violations
- 44-20-18 · Securing stamps
- 44-20-19 · Sales of stamps to distributors
- 44-20-20 · Use of metering machine in lieu of stamps
- 44-20-21 · Transfer of stamps prohibited â Redemption of unused stamps
- 44-20-22 · Reimbursement for mutilated and other stamps â Claims
- 44-20-23 · Payment of tax by manufacturer or shipper outside state
- 44-20-24 · Affixing of stamps outside state by vending machine operator
- 44-20-25 · Bond of nonresident authorized to pay tax
- 44-20-26 · Agreement by nonresident to submit records â Attorney to…
- 44-20-27 · Repealed
- 44-20-28 · Stamping by distributors required
- 44-20-28.1 · Noncompliance with tobacco manufacturerâs escrow fund…
- 44-20-29 · Repealed
- 44-20-30 · Manner of affixing stamps
- 44-20-31 · Packages in which cigarettes sold â Sample packages
- 44-20-32 · Cancellation of used stamps
- 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
- 44-20-33.1 · Transportation of unstamped cigarettes
- 44-20-34 · Display of stamps in vending machines
- 44-20-35 · Penalties for violations as to unstamped contraband…
- 44-20-36 · Possession of unstamped cigarettes
- 44-20-37 · Seizure and destruction of unstamped cigarettes
- 44-20-38 · Hearing on cigarettes seized
- 44-20-39 · Forgery and counterfeiting â Tampering with meters â…
- 44-20-40 · Records â Investigation and inspection of books, premises,…
- 44-20-40.1 · Inspections
- 44-20-41 · Monthly reports of distributors and dealers
- 44-20-42 · Reports and records of carriers, bailees and warehouse…
- 44-20-43 · Violations as to reports and records
- 44-20-44 · Declarations under penalty of perjury
- 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
- 44-20-46 · Witnesses before tax administrator
- 44-20-47 · Hearings by tax administrator
- 44-20-48 · Appeal to district court
- 44-20-49 · Disposition of revenue â Payment of refunds
- 44-20-50 · Administration â Forms â Rules and regulations