R.I. Gen. Laws § 44-20-38 — Hearing on cigarettes seized

When any cigarettes are seized under the provisions of § 44-20-37, any person claiming an interest in the cigarettes may make written application to
the tax administrator for a hearing, stating his or her interest in the cigarettes
and his or her reasons why they should not be forfeited. Further proceedings on the
application for a hearing are taken as provided in §§ 44-20-47 and 44-20-48. No destruction of any cigarettes under the provisions of § 44-20-37 shall be carried out while an application for a hearing is pending before the tax
administrator, but the pendency of an appeal under the provisions of § 44-20-48 shall not prevent the destruction unless the appellant posts a satisfactory bond,
with surety, in an amount double the estimated value of the cigarettes, conditioned
upon the successful termination of the appeal.