Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-70-1
Definitions
(a) As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
# (1)
âAdministratorâ' means the state tax administrator in the department of revenue as set forth in chapter 1 of title 44.
# (2)
âCannabis,â âmarijuana establishment,â âmarijuana paraphernalia,â âmarijuana productsâ' and âmarijuana retailerâ', shall have the same meaning as defined in chapter 28.11 of title 21.
# (3)
âCannabis control commissionâ means the entity established as set forth in chapter 28.11 of title 21.
# (4)
âLocal cannabis excise taxâ means the tax set forth in § 44-70-3.
# (5)
âState cannabis excise taxâ means the tax set forth in § 44-70-2.
Amendment history
History of Section. P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.
Source: view the official text
In this chapter (19 sections)
- 44-70-1 · Definitions
- 44-70-2 · State cannabis excise tax â Rate â Payment
- 44-70-3 · Local cannabis excise tax
- 44-70-4 · Exemptions
- 44-70-5 · Application of tax revenue
- 44-70-6 · Rates of taxation
- 44-70-7 · Returns
- 44-70-8 · Sale of contraband products prohibited
- 44-70-9 · Recordkeeping
- 44-70-10 · Inspections and investigations
- 44-70-11 · Suspension or revocation of license
- 44-70-12 · Seizure and destruction
- 44-70-13 · Penalties
- 44-70-14 · Claim for refund
- 44-70-15 · Hearings and appeals
- 44-70-16 · Disclosure of confidential information
- 44-70-17 · Transfer of revenue
- 44-70-18 · Rules and regulations
- 44-70-19 · Severability