Cigarette Tax (280-RICR-20-15-1)


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in a single comprehensive regulation the content of several other “Cigarette Tax Regulations” which are being repealed.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.