Part 1 - Cigarette Tax (280-RICR-20-15-1)
- Section 280-RICR-20-15-1.1 - Purpose
- Section 280-RICR-20-15-1.2 - Authority
- Section 280-RICR-20-15-1.3 - Application
- Section 280-RICR-20-15-1.4 - Severability
- Section 280-RICR-20-15-1.5 - Definitions
- Section 280-RICR-20-15-1.6 - Dealers' and Distributors' Reports and Records
- Section 280-RICR-20-15-1.7 - Licenses
- Section 280-RICR-20-15-1.8 - License Availability
- Section 280-RICR-20-15-1.9 - Suspension or Revocation of License
- Section 280-RICR-20-15-1.10 - Purchasing and Applying Indicia
- Section 280-RICR-20-15-1.11 - Redemptions and Refunds
- Section 280-RICR-20-15-1.12 - Physical Inventories of Cigarettes and Indicia
- Section 280-RICR-20-15-1.13 - Reports and Records of Carriers, Bailers and Warehousemen
- Section 280-RICR-20-15-1.14 - Distribution of Sample Packages of Cigarettes
- Section 280-RICR-20-15-1.15 - Tax Exempt Cigarette Sales
- Section 280-RICR-20-15-1.16 - Minimum Pricing of Cigarettes
- Section 280-RICR-20-15-1.17 - Vending Machines Operators
- Section 280-RICR-20-15-1.18 - Tax Rate on Cigarettes and Little Cigars
- Section 280-RICR-20-15-1.19 - Inspections
- Section 280-RICR-20-15-1.20 - Seizures
- Section 280-RICR-20-15-1.21 - Billings and Penalties
- Section 280-RICR-20-15-1.22 - Seizure and Destruction of Unstamped Cigarettes
- Section 280-RICR-20-15-1.23 - Appeals
- Section 280-RICR-20-15-1.24 - Effective Date