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-20-15-1.9 - Suspension or Revocation of License
The Tax Administrator may suspend or revoke any license under R.I. Gen. Laws Chapter 44-20 or with any provision of any other law or ordinance relative to the sale of cigarettes and/or other tobacco products; and the Tax Administrator may also suspend or revoke any license for failure of the licensee to comply with any provision of R.I. Gen. Laws Chapter 6-13, and, for the purpose of determining whether the licensee is complying with any provision of R.I. Gen. Laws Chapter 6-13, the Tax Administrator and his or her authorized agents are empowered, in addition to authority conferred by R.I. Gen. Laws § 44-20-40, to examine the books, papers, and records of any licensee. The Tax Administrator shall revoke the license of any person who would be ineligible to obtain a new or renew a license by reason of any of the conditions for licensure provided in R.I. Gen. Laws § 44-20-4.1. Any person aggrieved by the suspension or revocation may apply to the Administrator for a hearing as provided in R.I. Gen. Laws § 44-20-47, and may further appeal to the district court as provided in R.I. Gen. Laws § 44-20-48.