Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20-8
Suspension or revocation of license
The tax administrator may suspend or revoke any license under this chapter for failure of the licensee to comply with any provision of this chapter or with any provision of any other law or ordinance relative to the sale or purchase of cigarettes or other tobacco products. The tax administrator may also suspend or revoke any license for failure of the licensee to comply with any provision of chapter 19 of title 44 and chapter 13 of title 6, and, for the purpose of determining whether the licensee is complying with any provision of chapter 13 of title 6, the tax administrator and his or her authorized agents are empowered, in addition to authority conferred by § 44-20-40, to examine the books, papers, and records of any licensee. The administrator shall revoke the license of any person who would be ineligible to obtain a new or renew a license by reason of any of the conditions for licensure provided in § 44-20-4.1. Any person aggrieved by the suspension or revocation may apply to the administrator for a hearing as provided in § 44-20-47, and may further appeal to the district court as provided in § 44-20-48.
Amendment history
History of Section. P.L. 1939, ch. 663, § 4; P.L. 1941, ch. 1039, § 1; G.L. 1956, § 44-20-8; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1988, ch. 84, § 97; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15.
Source: view the official text
In this chapter (40 sections)
- 44-20-1 · Definitions
- 44-20-2 · Manufacturer, importer, distributor, and dealer licenses…
- 44-20-3 · Penalties for unlicensed business
- 44-20-4 · Application for license â Display
- 44-20-4.1 · License availability
- 44-20-5 · Expiration, duration, and renewal of manufacturerâs,…
- 44-20-6 · [Repealed.]
- 44-20-7 · Vending machine markers
- 44-20-8 · Suspension or revocation of license
- 44-20-8.1 · Maintenance and publication of list of licenses
- 44-20-8.2 · Transactions only with licensed manufacturers, importers,…
- 44-20-12 · Tax imposed on cigarettes sold
- 44-20-12.1 · Floor stock tax on cigarettes and stamps
- 44-20-12.2 · Prohibited acts â Penalty
- 44-20-12.3 · Floor stock tax on cigarettes and stamps
- 44-20-12.4 · Floor stock tax on cigarettes and stamps
- 44-20-12.5 · Floor stock tax on cigarettes and stamps
- 44-20-12.6 · Floor stock tax on cigarettes and stamps
- 44-20-12.7 · Floor stock tax on cigarettes and stamps
- 44-20-13 · Tax imposed on unstamped cigarettes
- 44-20-13.1 · Repealed
- 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco,…
- 44-20-13.5 · Violations as to reports and records
- 44-20-14 · Return and payment of use tax
- 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…