R.I. Gen. Laws § 44-20-28

Stamping by distributors required

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(a) Each distributor shall affix, or cause to be affixed, at the location for which his or her license is issued, except as provided in this chapter, in the manner the tax administrator may specify in regulations issued pursuant to this chapter, to each package of cigarettes sold or distributed by the distributor, stamps of the proper denominations. Those stamps may be affixed by a distributor at any time before the cigarettes are transferred out of his or her possession.

(b) Any person who is doing business as both a distributor and a dealer shall maintain separate areas for stamped and unstamped cigarettes.

Notes of Decisions

Cited in 2 cases, 1975–2003 · leading case: Narragansett Indian Tribe of Rhode Island v. Rhode Island

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Narragansett Indian Tribe of Rhode Island v. Rhode Island (2003) rid · cites it 3× “R.I. Gen. Laws § 44-20-28. When a dealer receives unstamped cigarettes, he or she must affix stamps within twenty-four hours after coming into possession of the cigarettes.”

DANIELS TOBACCO CO. INC. v. Norberg (1975) ri · cites it 3× “The Superior Court justice held that §44-20-12(1) and §44-20-28 indicate a legislative intent to make the introduction of cigarettes into the state a taxable event, but that §44-20-12(1) imposes a tax only on cigarettes sold in Rhode Island or held for sale in Rhode Island.”

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