Rhode Island § 44-20-21 § 44-20-21. Transfer of stamps prohibited — Redemption of unused stamps.

Rhode Island Statutes

§ 44-20-21 — § 44-20-21. Transfer of stamps prohibited — Redemption of unused stamps.

Rhode Island § 44-20-21

Title 44Taxation

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

This text of Rhode Island § 44-20-21 (§ 44-20-21. Transfer of stamps prohibited — Redemption of unused stamps.) 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 § 44-20-21 (2026).

Text

§ 44-20-21. Transfer of stamps prohibited — Redemption of unused stamps.
No person shall sell or transfer any stamps under the provisions of this chapter.
            The tax administrator shall redeem any unused, uncancelled stamps presented in unbroken
            sheets or packages, under rules and regulations of the tax administrator, by any licensed
            distributor within six (6) months of the date of purchase, at a price equal to ninety-eight
            percent (98%) of their face value.
         

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§ 44-20-21. Transfer of stamps prohibited — Redemption of unused stamps.

No person shall sell or transfer any stamps under the provisions of this chapter. The tax administrator shall redeem any unused, uncancelled stamps presented in unbroken sheets or packages, under rules and regulations of the tax administrator, by any licensed distributor within six (6) months of the date of purchase, at a price equal to ninety-eight percent (98%) of their face value.

Legislative History

P.L. 1939, ch. 663, § 9; P.L. 1941, ch. 1039, § 2; G.L. 1956, § 44-20-21; P.L. 1958, ch. 17, art. 4, § 3; P.L. 1968, ch. 263, art. 8, § 7; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.