Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-49-8
Measurement
Official textwebserver.rilegislature.govlast amended
For the purpose of calculating this tax, 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.
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