Rhode Island General Laws 44-20-50. Administration – Forms – Rules and regulations
The administration of this chapter is vested in the tax administrator and all forms necessary and proper for the enforcement of this chapter are prescribed and may be furnished by the tax administrator. The tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation.
History of Section.
P.L. 1939, ch. 663, § 30; G.L. 1956, § 44-20-50.
Terms Used In Rhode Island General Laws 44-20-50
- 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
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.