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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-36

Possession of unstamped cigarettes

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

History of Section. P.L. 1939, ch. 663, § 17; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-36; P.L. 1972, ch. 155, art. 5, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.

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In this chapter (40 sections)
  1. 44-20-18 · Securing stamps
  2. 44-20-19 · Sales of stamps to distributors
  3. 44-20-20 · Use of metering machine in lieu of stamps
  4. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  5. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  6. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  7. 44-20-24 · Affixing of stamps outside state by vending machine operator
  8. 44-20-25 · Bond of nonresident authorized to pay tax
  9. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  10. 44-20-27 · Repealed
  11. 44-20-28 · Stamping by distributors required
  12. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  13. 44-20-29 · Repealed
  14. 44-20-30 · Manner of affixing stamps
  15. 44-20-31 · Packages in which cigarettes sold — Sample packages
  16. 44-20-32 · Cancellation of used stamps
  17. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  18. 44-20-33.1 · Transportation of unstamped cigarettes
  19. 44-20-34 · Display of stamps in vending machines
  20. 44-20-35 · Penalties for violations as to unstamped contraband…
  21. 44-20-36 · Possession of unstamped cigarettes
  22. 44-20-37 · Seizure and destruction of unstamped cigarettes
  23. 44-20-38 · Hearing on cigarettes seized
  24. 44-20-39 · Forgery and counterfeiting — Tampering with meters —…
  25. 44-20-40 · Records — Investigation and inspection of books, premises,…
  26. 44-20-40.1 · Inspections
  27. 44-20-41 · Monthly reports of distributors and dealers
  28. 44-20-42 · Reports and records of carriers, bailees and warehouse…
  29. 44-20-43 · Violations as to reports and records
  30. 44-20-44 · Declarations under penalty of perjury
  31. 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
  32. 44-20-46 · Witnesses before tax administrator
  33. 44-20-47 · Hearings by tax administrator
  34. 44-20-48 · Appeal to district court
  35. 44-20-49 · Disposition of revenue — Payment of refunds
  36. 44-20-50 · Administration — Forms — Rules and regulations
  37. 44-20-51 · Penalty for violations generally
  38. 44-20-51.1 · Civil penalties
  39. 44-20-51.2 · Criminal penalty for fraudulent offenses
  40. 44-20-51.3 · Counterfeit cigarettes
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