Rhode Island General Laws 44-20-6. Expiration and renewal of distributors’ licenses
Each distributor’s license issued under the provisions of § 44-20-4 expires at midnight on May 31 next succeeding the date of issuance, unless sooner revoked by the tax administrator, as provided in § 44-20-8, or unless the business with respect to which the license was issued changes ownership, in either of which cases the holder of the license shall immediately return it to the tax administrator. The holder of each license may, annually, before the expiration date of the license then held by the licensee, renew his or her license for a further period of one year, on application accompanied by the fee prescribed in § 44-20-4.
History of Section.
P.L. 1939, ch. 663, § 3; impl. am. P.L. 1948, ch. 2093, § 1; G.L. 1956, § 44-20-6.
Terms Used In Rhode Island General Laws 44-20-6
- Administrator: means the tax administrator;
(2) "Cigarettes" means and includes any cigarettes suitable for smoking in cigarette form, and each sheet of cigarette rolling paper, including but not limited to, paper made into a hollow cylinder or cone, made with paper or any other material, with or without a filter suitable for use in making cigarettes;
(3) "Dealer" means any person whether located within or outside of this state, who sells or distributes cigarettes and/or other tobacco products to a consumer in this state;
(4) "Distributor" means any person:
(A) Whether located within or outside of this state, other than a dealer, who sells or distributes cigarettes and/or other tobacco products within or into this state. See Rhode Island General Laws 44-20-1