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-20-15-1.8 - License Availability

1. Owes five hundred dollars ($500) or more in delinquent cigarette taxes;

2. Is delinquent in any tax filings for one month or more;

3. Had a license under R.I. Gen. Laws Chapter 44-20 revoked by the Tax Administrator within the past two (2) years;

4. Has been convicted of a crime relating to cigarettes stolen or counterfeit cigarettes;

5. Is a cigarette manufacturer or importer that is neither:

6. Has imported, or caused to be imported, into the United States any cigarette in violation of 19 U.S.C. § 1681a; or

7. Has imported, or caused to be imported into the United States, or manufactured for sale or distribution in the United States any cigarette that does not fully comply with the Federal Cigarette Labeling and Advertising Act (15 U.S.C. § 1331, et seq.)

1. All outstanding fines, fees or other charges relating to any license or permit held by that person have been paid.

2. No license or permit shall be issued relating to a business at any specific location until all prior licenses or permits relating to that location have been officially terminated and all fines, fees or charges relating to the prior licenses have been paid or otherwise resolved or the Tax Administrator has found that the person applying for the new license or permit is not acting as an agent for the prior licensee or permit holder who is subject to any such related fines, fees or charges that are still due. Evidence of such agency status includes, but is not limited to, a direct familial relationship and/or an employment, contractual or other formal financial or business relationship with the prior licensee or permit holder.

3. No person shall apply for a new license or permit pertaining to a specific location in order to evade payment of any fines, fees or other charges relating to a prior license or permit for that location.

4. No new license or permit shall be issued for a business at a specific location for which a license or permit already has been issued unless there is a bona fide, good faith change in ownership of the business at that location.

5. No license or permit shall be issued, renewed or maintained for any person, including the owners of the business being licensed or having applied and received a permit, that has been convicted of violating any criminal law relating to tobacco products, the payment of taxes or fraud or has been ordered to pay civil fines of more than twenty-five thousand dollars ($25,000) dollars for violations of any civil law relating to tobacco products, the payment of taxes or fraud.