Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 15 - Cigarette Tax
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
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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