Title 44, Title 44 Title 44

The administration of this chapter is vested in the tax administrator and all forms necessary and proper for the enforcement of this chapter are prescribed and may be furnished by the tax administrator. The tax administrator may prescribe regulations and rulings, not inconsistent…

(a) Except as otherwise provided in this chapter, any person who or that violates any provision of this chapter shall be fined or imprisoned, or both fined and imprisoned, as follows: (1) For a first offense in a twenty-four-month (24) period, fined not more than one thousand dol…

(a) Whoever omits, neglects, or refuses to comply with any duty imposed upon them by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall, in addition to any other penalty provided in this chap…

Whoever, with intent to defraud the state, fails to comply with any requirement of this chapter or regulations prescribed thereunder shall, in addition to any other penalty provided in this chapter, for each such offense, be fined one hundred thousand dollars ($100,000), or impri…

(a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by a manufacturer, importer, distributor, or dealer shall result in the seizure of the product and related machinery by the administrator or any law enforcement agency and sh…

Whenever in this chapter any reference is made to any power or duty of the tax administrator, or controller, the reference is construed to mean that the power or duty shall be exercised by the tax administrator, or controller, or by the authorized agent of the officer, under the …

All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.

Any tax imposed under the provisions of this chapter, together with all license fees or charges, also become, from the time they are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of the tax, fees or charges.

The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter are not impaired or affected.

Notwithstanding any provision of the general or public laws to the contrary, the sale of cannabis in accordance with: (1) Chapter 28.6 of title 21 and chapter 67 of this title; or (2) Chapter 28.11 of title 21 and chapter 70 of this title are exempted from the taxes imposed by th…

Notwithstanding any provision of the general or public laws to the contrary, the sale of electronic nicotine-delivery system products are exempted from the taxes imposed by this chapter if they are subject to the taxes imposed by chapter 28.11 of title 21 and chapter 70 of this t…

(a) For purposes of this section, the following terms shall have the following meanings: (1) “Characterizing flavor” means a distinguishable taste or aroma, other than the taste or aroma of tobacco or menthol, distinguishable by an ordinary consumer, imparted either prior to, or …

The department of health shall disclose to the tax administrator all information regarding persons and entities who hold, or previously held, a license issued pursuant to § 23-1-56.

No person shall operate a machine for vending cigarettes unless there is attached to the machine a disc or marker, in a form to be determined by the tax administrator, showing that it is licensed by the tax administrator. The fee for each license is twenty-five dollars ($25.00) a…

The tax administrator may suspend or revoke any license under this chapter for failure of the licensee to comply with any provision of this chapter or with any provision of any other law or ordinance relative to the sale or purchase of cigarettes or other tobacco products. The ta…

By July 1, 2008 the administrator shall create and maintain a website setting forth the identity of all licensed persons under this chapter, itemized by type of license possessed, and shall update the site no less frequently than six (6) times per year.

A manufacturer or importer may sell or distribute cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products to a person located or doing business within this state, only if such person is a licensed importer or distributor. An importer may obtai…