Rhode Island General Laws 44-20-32. Cancellation of used stamps
The administrator may require the cancellation, by a method or methods that he or she prescribes, of stamps affixed by a distributor to any or all packages of cigarettes.
History of Section.
P.L. 1939, ch. 663, § 15; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-32; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
Terms Used In Rhode Island General Laws 44-20-32
- 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