Section 280-RICR-20-15-2.1 - PurposeA. The purpose of this regulation is to implement R.I. Gen. Laws § 44-20-13.2 which provides for tax on smokeless tobacco, cigars, and pipe tobacco products sold or held for sale in the state by any person.B. Any dealer having in his or her possession any tobacco, cigars, and pipe tobacco products with respect to the storage or use of which a tax is imposed by R.I. Gen. Laws Chapter 44-20 shall, within five (5) days after coming into possession of the tobacco, cigars, and pipe tobacco in this state, file a return with the Tax Administrator in a form prescribed by the Tax Administrator. The return shall be accompanied by a payment of the amount of tax shown on the form to be due.C. Records required under R.I. Gen. Laws Chapter 44-20 shall be preserved on the premises described in the relevant license in such a manner as to ensure permanency and accessibility for the inspection at reasonable hours by authorized personnel of the Administrator.280 R.I. Code R. § 280-RICR-20-15-2.1