Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-49-12
Payment due
# (a)
Stamps affixed. When a dealer purchases, acquires, transports, or imports into this state controlled substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.
# (b)
Payable on possession. Taxes imposed upon controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.
Amendment history
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
Source: view the official text
In this chapter (18 sections)
- 44-49-1 · Short title
- 44-49-2 · Definitions
- 44-49-3 · Administration
- 44-49-4 · Rules
- 44-49-5 · Tax payment required for possession
- 44-49-6 · No immunity
- 44-49-7 · Pharmaceuticals
- 44-49-8 · Measurement
- 44-49-9 · Tax rate
- 44-49-9.1 · Imposition of tax, interest and liens
- 44-49-10 · Penalties â Criminal provisions
- 44-49-11 · Stamp price
- 44-49-12 · Payment due
- 44-49-13 · Injunction prohibited â Burden of proof
- 44-49-13.1 · Hearings by tax administrator on application, appeals
- 44-49-14 · Confidential nature of information
- 44-49-15 · Investigatory powers
- 44-49-16 · Abatement