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110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-20.2-1. Definitions
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Whenever used in this chapter, unless the context requires otherwise: (1) “Administrator” means the tax administrator; (2) “Dealer” means any person whether located within or outside of this state, who sells or distributes little cigars to a consumer in this state; (3) “Distribut…
R.I. Gen. Laws § 44-20.2-2. Tax imposed on little cigars sold
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The tax imposed on little cigars shall be imposed in accordance with the provisions of §§ 44-20-2 — 44-20-55.
