Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-49-2
Definitions
# (a)
âControlled substanceâ means any drug or substance, whether real or counterfeit, as defined in § 21-28-1.02, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Rhode Island laws. âControlled substanceâ does not include marijuana.
# (b)
âDealerâ means a person who in violation of Rhode Island law manufactures, produces, ships, transports, or imports into Rhode Island or in any manner acquires or possesses seven (7) or more grams of any controlled substance, or ten (10) or more dosage units of any controlled substance which is not sold by weight. A quantity of a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealerâs possession.
A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
# (c)
[Deleted by P.L. 2022, ch. 31, § 3 and P.L. 2022, ch. 32, § 3.]
Amendment history
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2004, ch. 6, § 24; 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