(a)  Any person who ships unstamped cigarette packages in or into this state other than to a licensed manufacturer, importer or distributor shall first file with the administrator notice of such shipment. This paragraph shall not apply to any common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of such cigarettes.

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Terms Used In Rhode Island General Laws 44-20-33.1

  • 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

  • Contract: A legal written agreement that becomes binding when signed.
  • Importer: means any person who imports into the United States, either directly or indirectly, a finished cigarette or other tobacco product for sale or distribution;

    (6)  "Licensed" when used with reference to a manufacturer, importer, distributor or dealer, means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. See Rhode Island General Laws 44-20-1

  • Licensed: when used with reference to a manufacturer, importer, distributor or dealer, means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. See Rhode Island General Laws 44-20-1
  • Manufacturer: means any person who manufactures, fabricates, assembles, processes, or labels a finished cigarette and/or other tobacco products;

    (8)  "Other tobacco products" (OTP) means any cigars (excluding Little Cigars, as defined in Rhode Island General Laws 44-20-1

  • Person: means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed;

    (10)  "Pipe" means an apparatus made of any material used to burn or vaporize products so that the smoke or vapors can be inhaled or ingested by the user;

    (11)  "Place of business" means any location where cigarettes and/or other tobacco products are sold, stored, or kept, including, but not limited to; any storage room, attic, basement, garage or other facility immediately adjacent to the location. See Rhode Island General Laws 44-20-1

(b)  Any person transporting unstamped cigarette packages into or within this state shall carry, in the vehicle used to convey the shipment, invoices or equivalent documentation of the shipment for all cigarettes in the shipment. The invoices or documentation shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity by brand of the cigarettes so transported.

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