Other Tobacco Products (280-RICR-20-15-2)


280-RICR-20-15-2 ACTIVE RULE

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2.1Purpose

2.2Authority

2.3Application

2.4Severability

2.5Definitions

2.6Mandatory Filing of Tax for Other Tobacco Products

2.7Tax Rate

2.8Record Requirements

2.9Inspections

2.10Seizures

2.11Billings and Penalties

2.12Destruction of Other Tobacco Products

2.13Appeals

2.14Effective Date


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 15 Cigarette Tax
Part 2 Other Tobacco Products (280-RICR-20-15-2)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws § 44-20-13.2

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.