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

§ 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.

Rhode Island § 44-20-12 (§ 44-20-12. Tax imposed on cigarettes sold.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.