Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-36 — Possession of unstamped cigarettes
Except as provided in §§ 44-20-14, 44-20-16 and 44-20-33.1, no person, other than a licensed manufacturer or importer, or a licensed distributor
that receives unstamped cigarette packages directly from a licensed cigarette manufacturer
or importer and holds such cigarettes in accordance with subsection 44-20-28(a), shall purchase and hold an unstamped cigarette package.
Source: official text