Title 44
Taxation

Chapter 49
Controlled Substances Taxation Act

R.I. Gen. Laws § 44-49-5

§ 44-49-5. Tax payment required for possession.

No dealer may possess any controlled substance upon which a tax is imposed under this chapter unless the tax has been paid on a controlled substance as evidenced by a stamp or other official indicia.

History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.