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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-37

Seizure and destruction of unstamped cigarettes

Official textwebserver.rilegislature.govlast amended

Any cigarettes found at any place in this state without stamps affixed as required by this chapter are declared to be contraband goods and may be seized by the tax administrator, his or her agents, or employees, or by any deputy sheriff, or police officer when directed by the tax administrator to do so, without a warrant. Any cigarettes seized under the provisions of this chapter shall be destroyed. The seizure and/or destruction of any cigarettes under the provisions of this section does not relieve any person from a fine or other penalty for violation of this chapter.

Amendment history

History of Section. P.L. 1939, ch. 663, § 18; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-37; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 324, § 77.

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In this chapter (40 sections)
  1. 44-20-19 · Sales of stamps to distributors
  2. 44-20-20 · Use of metering machine in lieu of stamps
  3. 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps
  4. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  5. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  6. 44-20-24 · Affixing of stamps outside state by vending machine operator
  7. 44-20-25 · Bond of nonresident authorized to pay tax
  8. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  9. 44-20-27 · Repealed
  10. 44-20-28 · Stamping by distributors required
  11. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  12. 44-20-29 · Repealed
  13. 44-20-30 · Manner of affixing stamps
  14. 44-20-31 · Packages in which cigarettes sold — Sample packages
  15. 44-20-32 · Cancellation of used stamps
  16. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  17. 44-20-33.1 · Transportation of unstamped cigarettes
  18. 44-20-34 · Display of stamps in vending machines
  19. 44-20-35 · Penalties for violations as to unstamped contraband…
  20. 44-20-36 · Possession of unstamped cigarettes
  21. 44-20-37 · Seizure and destruction of unstamped cigarettes
  22. 44-20-38 · Hearing on cigarettes seized
  23. 44-20-39 · Forgery and counterfeiting — Tampering with meters —…
  24. 44-20-40 · Records — Investigation and inspection of books, premises,…
  25. 44-20-40.1 · Inspections
  26. 44-20-41 · Monthly reports of distributors and dealers
  27. 44-20-42 · Reports and records of carriers, bailees and warehouse…
  28. 44-20-43 · Violations as to reports and records
  29. 44-20-44 · Declarations under penalty of perjury
  30. 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
  31. 44-20-46 · Witnesses before tax administrator
  32. 44-20-47 · Hearings by tax administrator
  33. 44-20-48 · Appeal to district court
  34. 44-20-49 · Disposition of revenue — Payment of refunds
  35. 44-20-50 · Administration — Forms — Rules and regulations
  36. 44-20-51 · Penalty for violations generally
  37. 44-20-51.1 · Civil penalties
  38. 44-20-51.2 · Criminal penalty for fraudulent offenses
  39. 44-20-51.3 · Counterfeit cigarettes
  40. 44-20-52 · Exercise of powers and duties
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