Rhode Island Statutes
§ 44-20-53 — § 44-20-53. Direct tax on consumer.
Rhode Island·Title 44 Taxation·Ch. 44-20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
§ 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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Rhode Island § 44-20-53 (§ 44-20-53. Direct tax on consumer.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 Repealed.§ 44-1-23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.