Rhode Island § 44-20-14 § 44-20-14. Return and payment of use tax.

Rhode Island Statutes

§ 44-20-14 — § 44-20-14. Return and payment of use tax.

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

§ 44-20-14. Return and payment of use tax.
Any consumer having in his or her possession any cigarettes with respect to the storage
            or use of which a tax is imposed in § 44-20-13 shall, within twenty-four (24) hours after coming into possession of the cigarettes
            in this state, file a return with the tax administrator in a form prescribed by the
            tax administrator. The return shall be accompanied by a payment of the amount of the
            tax shown on the form to be due.
         

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§ 44-20-14. Return and payment of use tax.

Any consumer having in his or her possession any cigarettes with respect to the storage or use of which a tax is imposed in § 44-20-13 shall, within twenty-four (24) hours after coming into possession of the cigarettes in this state, file a return with the tax administrator in a form prescribed by the tax administrator. The return shall be accompanied by a payment of the amount of the tax shown on the form to be due.

Rhode Island § 44-20-14 (§ 44-20-14. Return and payment of use tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

P.L. 1948, ch. 2092, § 3; G.L. 1956, § 44-20-14; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.