Rhode Island § 44-20.1-7 § 44-20.1-7. Collection of taxes.

Rhode Island Statutes

§ 44-20.1-7 — § 44-20.1-7. Collection of taxes.

Rhode Island § 44-20.1-7

Title 44Taxation

Ch. 44-20.1Delivery Sales of Cigarettes

This text of Rhode Island § 44-20.1-7 (§ 44-20.1-7. Collection of taxes.) 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 § 44-20.1-7 (2026).

Text

§ 44-20.1-7. Collection of taxes.
Each person accepting a purchase order for a delivery sale shall collect and remit
            to the administrator all cigarette taxes imposed by the state with respect to such
            delivery sale, except that such collection and remission shall not be required to
            the extent such person has obtained proof (in the form of the presence of applicable
            tax stamps or otherwise) that such taxes already have been paid to the state.
         

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§ 44-20.1-7. Collection of taxes.

Each person accepting a purchase order for a delivery sale shall collect and remit to the administrator all cigarette taxes imposed by the state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that such taxes already have been paid to the state.