Title 44
Taxation

Chapter 20
Cigarette and Other Tobacco Products Tax

R.I. Gen. Laws § 44-20-8.2

§ 44-20-8.2. Transactions only with licensed manufacturers, importers, distributors, and dealers.

A manufacturer or importer may sell or distribute cigarettes to a person located or doing business within this state, only if such person is a licensed importer or distributor. An importer may obtain cigarettes only from a licensed manufacturer. A distributor may sell or distribute cigarettes to a person located or doing business within this state, only if such person is a licensed distributor or dealer. A distributor may obtain cigarettes only from a licensed manufacturer, importer, or distributor. A dealer may obtain cigarettes only from a licensed distributor.

History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2.