Rhode Island General Laws 44-20-4. Application for license – Display
All licenses are issued by the tax administrator upon approval of application, stating, on forms prescribed by the tax administrator, the information he or she may require for the proper administration of this chapter. Each application for an importer‘s, or distributor’s license shall be accompanied by a fee of one thousand dollars ($1,000); provided, that for a distributor who does not affix stamps, the fee shall be one hundred dollars ($100); each application for a dealer’s license shall be accompanied by a fee of twenty-five dollars ($25.00). Each issued license shall be prominently displayed on the premises within this state, if any, covered by the license. In the instance of an application for a distributor’s license, the administrator shall require, in addition to other information as may be deemed necessary, the filing of affidavits from three (3) cigarette manufacturers with national distribution stating that the manufacturer will supply the distributor if the applicant is granted a license.
History of Section.
P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L. 1956, § 44-20-4; P.L. 1960, ch. 74, § 23; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
Terms Used In Rhode Island General Laws 44-20-4
- 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
- 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
- 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