§ 44-20-13. Tax imposed on unstamped cigarettes.
A tax is imposed at the rate of two hundred twelve and one-half (212.5) mills for each cigarette upon the storage or use within this state of any cigarettes not stamped in accordance with the provisions of this chapter in the possession of any consumer within this state.
History of Section.
P.L. 1948, ch. 2092, § 2; G.L. 1956, § 44-20-13; P.L. 1958, ch. 17, art. 4, § 1; P.L.
1960, ch. 77, art. 1, § 1; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263, art.
8, § 5; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1978, ch. 167, § 3; P.L. 1982, ch. 9,
art. 5, § 10; P.L. 1987, ch. 176, § 1; P.L. 1988, ch. 129, art. 13, § 1; P.L. 1989,
ch. 126, art. 17, § 1; P.L. 1993, ch. 138, art. 64, § 1; P.L. 1994, ch. 70, art. 13,
§ 1; P.L. 1995, ch. 370, art. 20, § 1; P.L. 1997, ch. 30, art. 12, § 1; P.L. 2001,
ch. 77, art. 7, § 5; P.L. 2002, ch. 65, art. 16, § 11; P.L. 2003, ch. 376, art. 7,
§ 6; P.L. 2004, ch. 595, art. 3, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250,
§ 3; P.L. 2009, ch. 5, art. 9, § 6; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2015, ch.
141, art. 11, § 10; P.L. 2017, ch. 302, art. 8, § 12.