Rhode Island General Laws 44-20-34. Display of stamps in vending machines
The tax administrator may, in his or her discretion, prohibit the sale of cigarettes through any vending machine unless that vending machine is so constructed as to permit the tax administrator’s agents to readily determine whether cigarettes being sold through the machine have the necessary tax stamps properly affixed to the packages; any machine used in violation of this prohibition by the tax administrator is presumed to be used for the sale of unstamped cigarettes.
History of Section.
P.L. 1939, ch. 663, § 16; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-34.
Terms Used In Rhode Island General Laws 44-20-34
- 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