Rhode Island General Laws 44-20-52. Exercise of powers and duties
Whenever in this chapter any reference is made to any power or duty of the tax administrator, or controller, the reference is construed to mean that the power or duty shall be exercised by the tax administrator, or controller, or by the authorized agent of the officer, under the supervision and direction of the director of revenue.
History of Section.
P.L. 1939, ch. 663, § 34; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-20-52; P.L. 2008, ch. 98, § 43; P.L. 2008, ch. 145, § 43.
Terms Used In Rhode Island General Laws 44-20-52
- 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