TITLE 44
Taxation

CHAPTER 44-20
Cigarette and Other Tobacco Products Tax

SECTION 44-20-4


§ 44-20-4. Application for license – Display.

All licenses are issued by the tax administrator upon approval of application, stating, on forms prescribed by the tax administrator, the information he or she may require for the proper administration of this chapter. Each application for an importer's, or distributor's license shall be accompanied by a fee of one thousand dollars ($1,000); provided, that for a distributor who does not affix stamps, the fee shall be one hundred dollars ($100); each application for a dealer's license shall be accompanied by a fee of twenty-five dollars ($25.00). Each issued license shall be prominently displayed on the premises within this state, if any, covered by the license. In the instance of an application for a distributor's license, the administrator shall require, in addition to other information as may be deemed necessary, the filing of affidavits from three (3) cigarette manufacturers with national distribution stating that the manufacturer will supply the distributor if the applicant is granted a license.

History of Section.
(P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L. 1956, § 44-20-4; P.L. 1960, ch. 74, § 23; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.)