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 § 44-20-14

Title 44Taxation

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

This text of Rhode Island § 44-20-14 (§ 44-20-14. Return and payment of use tax.) 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 § 44-20-14 (2026).

Text

§ 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.

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.