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

Rhode Island Statutes

§ 44-49-12 — § 44-49-12. Payment due.

Rhode Island § 44-49-12

Title 44Taxation

Ch. 44-49Controlled Substances Taxation Act

This text of Rhode Island § 44-49-12 (§ 44-49-12. Payment due.) 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 § 44-49-12 (2026).

Text

§ 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.