A tax is imposed at the rate of two hundred twenty-five (225) mills for each cigarette upon the storage or use within this state of any cigarettes not stamped in accordance with the provisions of this chapter in the possession of any consumer within this state.
Tax imposed on unstamped cigarettes
R.I. Gen. Laws § 44-20-13., under Chapter 44-20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products.
R.I. Gen. Laws § 44-20-13.