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

280-RICR-20-15-1 INACTIVE RULE

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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in a single comprehensive regulation the content of several other “Cigarette Tax Regulations” which are being repealed.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 Technical Revision - effective from 05/15/2017 to 01/04/2022

INACTIVE RULE Technical Revision - effective from 05/15/2017 to 05/15/2017

INACTIVE RULE Adoption - effective from 05/15/2017 to 05/15/2017

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.