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

§ 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.

Rhode Island § 44-20-21 (§ 44-20-21. Transfer of stamps prohibited — Redemption of unused stamps.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.