Section 44-20-13 - Tax imposed on unstamped cigarettesA tax is imposed at the rate of two hundred twelve and one-half (212.5) mills for each cigarette upon the storage or use within this state of any cigarettes not stamped in accordance with the provisions of this chapter in the possession of any consumer within this state.
R.I. Gen. Laws § 44-20-13
Amended by 2017 Pub. Laws, ch. 302, § 8-12, eff. 8/1/2017.Amended by 2015 Pub. Laws, ch. 141, § 11-10, eff. 8/1/2015.P.L. 1948, ch. 2092, § 2; G.L. 1956, § 44-20-13; P.L. 1958, ch. 17, art. 4, § 1; P.L. 1960, ch. 77, art. 1, § 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art. 8, § 5; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1978, ch. 167, §3; P.L. 1982, ch. 9, art. 5, § 10; P.L. 1987, ch. 176, § 1; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1989, ch. 126, art. 17, § 1; P.L. 1993, ch. 138, art. 64, §1; P.L. 1994 , ch. 70, art. 13, §1; P.L. 1995 , ch. 370, art. 20, §1; P.L. 1997 , ch. 30, art. 12, §1; P.L. 2001 , ch. 77, art. 7, §5; P.L. 2002 , ch. 65, art. 16, §11; P.L. 2003 , ch. 376, art. 7, §6; P.L. 2004 , ch. 595, art. 3, §1; P.L. 2007 , ch. 246, § 3; P.L. 2007 , ch. 250, § 3; P.L. 2009 , ch. 5, art. 9, §6; P.L. 2012 , ch. 241, art. 21, § 6.