Cigarette Tax (280-RICR-20-15-1)
280-RICR-20-15-1 INACTIVE RULE
There is no interactive regulation text for this version of this Part. Use the "Regulation" tab to view the text of this Part.
| Title | 280 | Department of Revenue |
| Chapter | 20 | Division of Taxation |
| Subchapter | 15 | Cigarette Tax |
| Part | 1 | Cigarette Tax (280-RICR-20-15-1) |
| Type of Filing | Adoption |
| Regulation Status | Inactive |
| Effective | 05/15/2017 to 05/15/2017 |
Regulation Authority:
RIGLTille 44, Chapter 20
Purpose and Reason:
The purpose of this regulation is to implement R.I. Gen. Laws Chapters §§ 44-20 and 44-20.2 which provides for Tax on Cigarettes and Little Cigars sold, held for sale, or stored in the State of Rhode Island. This regulation consolidates in a single comprehensive regulation the content of several other “Cigarette Tax Regulations” which are being repealed. There are no substantive changes in these rules.
ACTIVE RULE
Periodic Refile
- effective from 01/04/2022
INACTIVE RULE
Adoption
- effective from 05/15/2017
to 05/15/2017