Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-49-5
Tax payment required for possession
Official textwebserver.rilegislature.govlast amended
No dealer may possess any controlled substance upon which a tax is imposed under this chapter unless the tax has been paid on a controlled substance as evidenced by a stamp or other official indicia.
Amendment history
History of Section. P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; 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