Rhode Island Statutes
§ 44-20-16 — § 44-20-16. Exemptions from use tax.
Rhode Island·Title 44 Taxation·Ch. 44-20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
§ 44-20-16. Exemptions from use tax.
The provisions of §§ 44-20-13 — 44-20-17 do not apply to cigarettes imported into the state on which the tax imposed by § 44-20-12 has been paid, and the provisions of §§ 44-20-13 — 44-20-17 do not apply to the use or storage of cigarettes to an amount not exceeding ten (10) packages as ordinarily defined by the practice of the trade, which have been brought into this state on the person.
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Rhode Island § 44-20-16 (§ 44-20-16. Exemptions from use tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
P.L. 1948, ch. 2092, § 5; G.L. 1956, § 44-20-16; P.L. 1968, ch. 263, art. 8, § 6; P.L. 1978, ch. 167, § 3; P.L. 1991, ch. 6, art. 27, § 1.
Nearby Sections
15
§ 44-1-16
§ 44-1-16 — 44-1-22. Repealed.§ 44-1-23
§ 44-1-23. Release of tax liens.