Rhode Island Statutes

§ 44-49-5 — § 44-49-5. Tax payment required for possession.

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

§ 44-49-5. Tax payment required for possession.
No dealer may possess any controlled substance upon which a tax is imposed under this
            chapter unless the tax has been paid on a controlled substance as evidenced by a stamp
            or other official indicia.
         

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Rhode Island § 44-49-5 (§ 44-49-5. Tax payment required for possession.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.

Nearby Sections

15

§ 44-1-1

§ 44-1-1. Tax administrator — Appointment.

§ 44-1-10

§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes.

§ 44-1-11

§ 44-1-11. Refund or credit for overpayments.

§ 44-1-11.1

§ 44-1-11.1. Set-off for delinquent taxes — Trust funds.

§ 44-1-12

§ 44-1-12. Reports under oath — False statements.

§ 44-1-13

§ 44-1-13. Notice to administrator of constitutional or construction questions in court.

§ 44-1-14

§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.

§ 44-1-14.1

§ 44-1-14.1. Joint examinations of returns with other jurisdictions.

§ 44-1-15

§ 44-1-15. Destruction of obsolete records — Preservation of corporate returns.

§ 44-1-16

§ 44-1-16 — 44-1-22. Repealed.

§ 44-1-2

§ 44-1-2. Powers and duties of tax administrator.

§ 44-1-23

§ 44-1-23. Release of tax liens.

§ 44-1-24

§ 44-1-24. Acquisition of property for delinquent state taxes.

§ 44-1-25

§ 44-1-25. Priority of state tax actions.

§ 44-1-26

§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states.

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