Rhode Island § 44-20-22 § 44-20-22. Reimbursement for mutilated and other stamps — Claims.

Rhode Island Statutes

§ 44-20-22 — § 44-20-22. Reimbursement for mutilated and other stamps — Claims.

Rhode Island § 44-20-22

Title 44Taxation

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

This text of Rhode Island § 44-20-22 (§ 44-20-22. Reimbursement for mutilated and other stamps — Claims.) 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 § 44-20-22 (2026).

Text

§ 44-20-22. Reimbursement for mutilated and other stamps — Claims.
The distributor shall be reimbursed, at a price equal to ninety-eight and three-fourths
            percent (98.75%) of their face value, for stamps purchased by the distributor which,
            in the process of affixing to packages, have become torn, mutilated, or unfit for
            use, or which, after affixing, have become detached, or in cases of the withdrawal
            from the market in this state by a manufacturer, of cigarettes upon which stamps have
            been impressed, or in those cases that the tax administrator, with the approval of
            the attorney general, after proof satisfactory to the tax administrator, determines

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§ 44-20-22. Reimbursement for mutilated and other stamps — Claims.

The distributor shall be reimbursed, at a price equal to ninety-eight and three-fourths percent (98.75%) of their face value, for stamps purchased by the distributor which, in the process of affixing to packages, have become torn, mutilated, or unfit for use, or which, after affixing, have become detached, or in cases of the withdrawal from the market in this state by a manufacturer, of cigarettes upon which stamps have been impressed, or in those cases that the tax administrator, with the approval of the attorney general, after proof satisfactory to the tax administrator, determines that the distributor ought equitably to be reimbursed. All claims for reimbursement shall be made under oath to the tax administrator upon forms to be obtained by the tax administrator, and contain the information and proof the tax administrator may require. Claims for reimbursement shall be paid by the general treasurer from the general fund, upon certification by the tax administrator and with approval of the controller.

Legislative History

P.L. 1939, ch. 663, § 9; P.L. 1941, ch. 1039, § 2; G.L. 1956, § 44-20-22; P.L. 1958, ch. 17, art. 4, § 3; P.L. 1968, ch. 263, art. 8, § 7; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1991, ch. 6, art. 27, § 1.