Rhode Island § 44-49-12 § 44-49-12. Payment due.

Rhode Island Statutes

§ 44-49-12 — § 44-49-12. Payment due.

Rhode Island·Title 44 Taxation·Ch. 44-49 Controlled Substances Taxation Act

§ 44-49-12. Payment due.
(a) Stamps affixed. When a dealer purchases, acquires, transports, or imports into this state controlled
            substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed,
            the dealer shall have them permanently affixed on the controlled substance immediately
            after receiving the substance. Each stamp or other official indicia may be used only
            once.
         
(b) Payable on possession. Taxes imposed upon controlled substances by this chapter are due and payable immediately
            upon acquisition or possession in this st

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§ 44-49-12. Payment due.

(a) Stamps affixed. When a dealer purchases, acquires, transports, or imports into this state controlled substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.

(b) Payable on possession. Taxes imposed upon controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.

Rhode Island § 44-49-12 (§ 44-49-12. Payment due.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.