280-20-15 R.I. Code R. § 2.12
Current through June 20, 2024
In the event that the taxpayer is unable or unwilling to provide valid records/invoices to evidence tax paid on the seized contraband, the contraband shall be destroyed in any manner deemed appropriate by the Tax Administrator pursuant to R.I. Gen. Laws § 44-20-15(b). If a Dealer contests a Notice of Deficiency Determination within thirty (30) days, no seized Other Tobacco Products will be destroyed while the matter is pending hearing. All seized contraband may be stored at any facility or location the Tax Administrator deems appropriate.
280 R.I. Code R. § 280-RICR-20-15-2.12