Rhode Island § 44-20-12 § 44-20-12. Tax imposed on cigarettes sold.

Rhode Island Statutes

§ 44-20-12 — § 44-20-12. Tax imposed on cigarettes sold.

Rhode Island § 44-20-12

Title 44Taxation

Ch. 44-20Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

This text of Rhode Island § 44-20-12 (§ 44-20-12. Tax imposed on cigarettes sold.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-20-12 (2026).

Text

§ 44-20-12. Tax imposed on cigarettes sold.
A tax is imposed on all cigarettes sold or held for sale in the state. The payment
            of the tax to be evidenced by stamps, which may be affixed only by licensed distributors
            to the packages containing such cigarettes. Any cigarettes on which the proper amount
            of tax provided for in this chapter has been paid, payment being evidenced by the
            stamp, is not subject to a further tax under this chapter. The tax is at the rate
            of two hundred twenty-five (225) mills for each cigarette.
         

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§ 44-20-12. Tax imposed on cigarettes sold.

A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in this chapter has been paid, payment being evidenced by the stamp, is not subject to a further tax under this chapter. The tax is at the rate of two hundred twenty-five (225) mills for each cigarette.

Legislative History

P.L. 1939, ch. 663, § 6; P.L. 1940, ch. 875, § 2; P.L. 1947, ch. 1887, art. 3, § 1; G.L. 1956, § 44-20-12; P.L. 1958, ch. 17, art. 4, § 1; P.L. 1960, ch. 77, art. 1, § 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art. 8, § 4; P.L. 1978, ch. 167, § 3; P.L. 1981, ch. 152, § 1; P.L. 1982, ch. 9, art. 5, § 1; P.L. 1985, ch. 181, art. 58, § 1; P.L. 1986, ch. 287, art. 28, § 1; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1989, ch. 126, art. 17, § 1; P.L. 1993, ch. 138, art. 64, § 1; P.L. 1994, ch. 70, art. 13, § 1; P.L. 1995, ch. 370, art. 20, § 1; P.L. 1997, ch. 30, art. 12, § 1; P.L. 2001, ch. 77, art. 7, § 5; P.L. 2002, ch. 65, art. 16, § 11; P.L. 2003, ch. 376, art. 7, § 6; P.L. 2004, ch. 595, art. 3, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2009, ch. 5, art. 9, § 6; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2015, ch. 141, art. 11, § 10; P.L. 2017, ch. 302, art. 8, § 12; P.L. 2024, ch. 117, art. 6, § 13, effective September 1, 2024.