Rhode Island Statutes
§ 44-20-53 — § 44-20-53. Direct tax on consumer.
Rhode Island § 44-20-53
JurisdictionRhode Island
Title 44Taxation
Ch. 44-20Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
This text of Rhode Island § 44-20-53 (§ 44-20-53. Direct tax on consumer.) 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 § 44-20-53 (2026).
Text
§ 44-20-53. Direct tax on consumer.
All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.
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Related
Narragansett Indian Tribe of Rhode Island v. Rhode Island
296 F. Supp. 2d 153 (D. Rhode Island, 2003)
Narragansett Indian v. State of Rhode Islan
449 F.3d 16 (First Circuit, 2005)
Legislative History
P.L. 1939, ch. 663, § 39; P.L. 1956, ch. 3635, § 1; G.L. 1956, § 44-20-53; P.L. 1968, ch. 263, art. 8, § 13.
Nearby Sections
15
§ 44-1-16
§ 44-1-16 — 44-1-22. Repealed.§ 44-1-23
§ 44-1-23. Release of tax liens.Cite This Page — Counsel Stack
Bluebook (online)
Rhode Island § 44-20-53, Counsel Stack Legal Research, https://law.counselstack.com/statute/ri/44-20-53.