Section 280-RICR-20-15-2.6 - Mandatory Filing of Tax for Other Tobacco ProductsA. Dealer filing requirements. Pursuant to R.I. Gen. Laws § 44-20-13.2(b), any Dealer who purchases Other Tobacco Products from a Distributor who does not possess a valid Rhode Island Distributor's license shall, within five (5) days after coming into possession of the Other Tobacco Products, file a return with the Tax Administrator and pay the appropriate tax. 1. The dealer or retailer shall file the return by completing Form OTP-4, which is available on the Division of Taxation's website: www.tax.ri.gov. The return shall be accompanied by a payment of the amount of the tax due, as calculated on the return.2. The Dealer shall keep a copy of the OTP-4 return remitted to the Division as well as proof of payment for the return. These documents shall be kept in accordance with §§ 2.8 and 2.9 of this Part.3. Any Dealer who purchases Other Tobacco Products from a Distributor who possesses a valid Rhode Island Distributor's license is not required to file an OTP-4 return; however, the dealer must keep records/invoices of all purchases in accordance with §§ 2.8 and 2.9 of this Part.B. Distributor licensing and filing requirements. Any Distributor of Other Tobacco Products shall file an "Application For Tobacco Products Distributor's License" (Form TOB-APP) with the Division of Taxation. As a Distributor of Other Tobacco Products, the licensee shall file a monthly Report of Tobacco Products Tax Return with the Division of Taxation (Form OTP-1). The "Application For Tobacco Products Distributor's License" (Form TOB-APP) and the Distributor's Other Tobacco Products Return" (Form OTP-1) are both available on the Tax Division's website at: www.tax.ri.gov/taxforms/sales_excise/tobacco.php. The Distributor's Return (Form OTP-1) shall be filed on or before the tenth day of each month accompanied by a payment of the amount of the tax due as shown on the return.280 R.I. Code R. § 280-RICR-20-15-2.6