Rhode Island § 44-20-37 § 44-20-37. Seizure and destruction of unstamped cigarettes.

Rhode Island Statutes

§ 44-20-37 — § 44-20-37. Seizure and destruction of unstamped cigarettes.

Rhode Island § 44-20-37

Title 44Taxation

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

This text of Rhode Island § 44-20-37 (§ 44-20-37. Seizure and destruction of unstamped cigarettes.) 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 § 44-20-37 (2026).

Text

§ 44-20-37. Seizure and destruction of unstamped cigarettes.
Any cigarettes found at any place in this state without stamps affixed as required
            by this chapter are declared to be contraband goods and may be seized by the tax administrator,
            his or her agents, or employees, or by any deputy sheriff, or police officer when
            directed by the tax administrator to do so, without a warrant. Any cigarettes seized
            under the provisions of this chapter shall be destroyed. The seizure and/or destruction
            of any cigarettes under the provisions of this section does not relieve any person
            from a fine or other penalty for violation of this chapter.
         
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§ 44-20-37. Seizure and destruction of unstamped cigarettes.

Any cigarettes found at any place in this state without stamps affixed as required by this chapter are declared to be contraband goods and may be seized by the tax administrator, his or her agents, or employees, or by any deputy sheriff, or police officer when directed by the tax administrator to do so, without a warrant. Any cigarettes seized under the provisions of this chapter shall be destroyed. The seizure and/or destruction of any cigarettes under the provisions of this section does not relieve any person from a fine or other penalty for violation of this chapter.

Legislative History

P.L. 1939, ch. 663, § 18; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-37; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 324, § 77.