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- R.I. Gen. Laws § 44-18.1-37 · Monetary allowance for Model 2 sellers.
- R.I. Gen. Laws § 44-18.1-38 · Monetary allowance for Model 3 sellers and all other sellers.
- R.I. Gen. Laws § 44-18.2-1 · Legislative findings.
- R.I. Gen. Laws § 44-18.2-2 · Definitions.
- R.I. Gen. Laws § 44-18.2-3 · Requirements for non-collecting retailers, referrers, and retail sale facilitators.
- R.I. Gen. Laws § 44-18.2-4 · Exceptions for referrers and retail sale facilitators.
- R.I. Gen. Laws § 44-18.2-5 · Penalties.
- R.I. Gen. Laws § 44-18.2-6 · Other obligations.
- R.I. Gen. Laws § 44-18.2-7 · Rules and regulations — Forms.
- R.I. Gen. Laws § 44-18.2-8 · Enforcement.
- R.I. Gen. Laws § 44-18.2-9 · Appeal.
- R.I. Gen. Laws § 44-18.2-10 · Severability.
- R.I. Gen. Laws § 44-19-1 · Annual permit required — Retail business subject to sales tax — Promotion of shows — Revocation of show permit.
- R.I. Gen. Laws § 44-19-2 · Issuance of permit — Assignment prohibited — Display.
- R.I. Gen. Laws § 44-19-3 · Temporary permits.
- R.I. Gen. Laws § 44-19-4 · Return of permit on cessation of business — Cancellation.
- R.I. Gen. Laws § 44-19-5 · Suspension or revocation of permit — New permit.
- R.I. Gen. Laws § 44-19-5.1 · Injunctive relief — Jurisdiction of court.
- R.I. Gen. Laws § 44-19-6 · Penalty for business without permit.
- R.I. Gen. Laws § 44-19-7 · Registration of retailers.
- R.I. Gen. Laws § 44-19-8 · Separate listing of tax in price.
- R.I. Gen. Laws § 44-19-9 · Advertisement as to assumption of tax by retailer.
- R.I. Gen. Laws § 44-19-10 · Monthly returns and payments — Monthly reports by show promoters.
- R.I. Gen. Laws § 44-19-10.1 · Prepayment of sales tax on cigarettes.
- R.I. Gen. Laws § 44-19-10.2 · Floor stock tax on inventory.
- R.I. Gen. Laws § 44-19-10.3 · Electronic filing of sales tax returns.
- R.I. Gen. Laws § 44-19-11 · Deficiency determinations — Interest.
- R.I. Gen. Laws § 44-19-12 · Pecuniary penalties for deficiencies.
- R.I. Gen. Laws § 44-19-13 · Notice of determination.
- R.I. Gen. Laws § 44-19-14 · Determination without return — Interest and penalties.
- R.I. Gen. Laws § 44-19-15 · Jeopardy determinations.
- R.I. Gen. Laws § 44-19-15.2 · Flea markets.
- R.I. Gen. Laws § 44-19-16 · Finality of determination — Time payment due.
- R.I. Gen. Laws § 44-19-17 · Hearing by administrator on application.
- R.I. Gen. Laws § 44-19-18 · Appeals.
- R.I. Gen. Laws § 44-19-19 · Judgment on review.
- R.I. Gen. Laws § 44-19-20 · Interest and penalties on delinquent payments.
- R.I. Gen. Laws § 44-19-20.1 · Interest on overpayments.
- R.I. Gen. Laws § 44-19-21 · Taxes as debt to state — Lien on real estate.
- R.I. Gen. Laws § 44-19-22 · Notice of transfer of business — Taxes due immediately.
- R.I. Gen. Laws § 44-19-23 · Collection powers — Surety bond to pay.
- R.I. Gen. Laws § 44-19-24 · Disposition of proceeds.
- R.I. Gen. Laws § 44-19-25 · Claims for refund — Hearing — Judicial review.
- R.I. Gen. Laws § 44-19-26 · Payment of refunds.
- R.I. Gen. Laws § 44-19-27 · Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records.
- R.I. Gen. Laws § 44-19-27.1 · Examination of taxpayer’s records — Witnesses.
- R.I. Gen. Laws § 44-19-27.2 · Power to summon witnesses and evidence.
- R.I. Gen. Laws § 44-19-27.3 · Service of summons.
- R.I. Gen. Laws § 44-19-27.4 · Enforcement of summons.
- R.I. Gen. Laws § 44-19-28 · Reports required as to use tax.
- R.I. Gen. Laws § 44-19-29 · Access to records of state agencies.
- R.I. Gen. Laws § 44-19-30 · Information confidential — Types of disclosure authorized.
- R.I. Gen. Laws § 44-19-30.1 · Waiver of confidentiality.
- R.I. Gen. Laws § 44-19-31 · Penalty for violations generally.
- R.I. Gen. Laws § 44-19-32 · Deposit in mail as sufficient notice.
- R.I. Gen. Laws § 44-19-33 · Rules and regulations — Forms.
- R.I. Gen. Laws § 44-19-34 · Service of process — Director of business regulation as agent of nonresident seller.
- R.I. Gen. Laws § 44-19-35 · Tax collection as property held in trust for the state.
- R.I. Gen. Laws § 44-19-36 · Notice to segregate trust funds.
- R.I. Gen. Laws § 44-19-37 · Penalty for misappropriation.
- R.I. Gen. Laws § 44-19-38 · Remedy not exclusive.
- R.I. Gen. Laws § 44-19-39 · Exclusion of certain small sales.
- R.I. Gen. Laws § 44-19-40 · Disposition of revenue.
- R.I. Gen. Laws § 44-19-41 · Materialperson — Definitions and applicability.
- R.I. Gen. Laws § 44-19-42 · Suppression of sales — Definitions and applicability.
- R.I. Gen. Laws § 44-19-43 · Managed audit program.
- R.I. Gen. Laws § 44-20-1 · Definitions.
- R.I. Gen. Laws § 44-20-2 · Manufacturer, importer, distributor, and dealer licenses required — Licenses required.
- R.I. Gen. Laws § 44-20-3 · Penalties for unlicensed business.
- R.I. Gen. Laws § 44-20-4 · Application for license — Display.
- R.I. Gen. Laws § 44-20-4.1 · License availability.
- R.I. Gen. Laws § 44-20-5 · Expiration, duration, and renewal of manufacturer’s, importer’s, distributor’s, and dealer’s licenses.
- R.I. Gen. Laws § 44-20-6 · [Repealed.]
- R.I. Gen. Laws § 44-20-7 · Vending machine markers.
- R.I. Gen. Laws § 44-20-8 · Suspension or revocation of license.
- R.I. Gen. Laws § 44-20-8.1 · Maintenance and publication of list of licenses.
- R.I. Gen. Laws § 44-20-8.2 · Transactions only with licensed manufacturers, importers, distributors, and dealers.
- R.I. Gen. Laws § 44-20-9 — 44-20-11 · Repealed.
- R.I. Gen. Laws § 44-20-12 · Tax imposed on cigarettes sold.
- R.I. Gen. Laws § 44-20-12.1 · Floor stock tax on cigarettes and stamps.
- R.I. Gen. Laws § 44-20-12.2 · Prohibited acts — Penalty.
- R.I. Gen. Laws § 44-20-12.3 · Floor stock tax on cigarettes and stamps.
- R.I. Gen. Laws § 44-20-12.4 · Floor stock tax on cigarettes and stamps.
- R.I. Gen. Laws § 44-20-12.5 · Floor stock tax on cigarettes and stamps.
- R.I. Gen. Laws § 44-20-12.6 · Floor stock tax on cigarettes and stamps.
- R.I. Gen. Laws § 44-20-12.7 · Floor stock tax on cigarettes and stamps.
- R.I. Gen. Laws § 44-20-13 · Tax imposed on unstamped cigarettes.
- R.I. Gen. Laws § 44-20-13.1 · Repealed.
- R.I. Gen. Laws § 44-20-13.2 · Tax imposed on other tobacco products, smokeless tobacco, cigars, pipe tobacco products, and electronic nicotine-delivery products.
- R.I. Gen. Laws § 44-20-13.3, 44-20-13.4 · Repealed.
- R.I. Gen. Laws § 44-20-13.5 · Violations as to reports and records.
- R.I. Gen. Laws § 44-20-14 · Return and payment of use tax.
- R.I. Gen. Laws § 44-20-15 · Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property.
- R.I. Gen. Laws § 44-20-16 · Exemptions from use tax.
- R.I. Gen. Laws § 44-20-16.1 · Repealed.
- R.I. Gen. Laws § 44-20-17 · Penalty for use tax violations.
- R.I. Gen. Laws § 44-20-18 · Securing stamps.
- R.I. Gen. Laws § 44-20-19 · Sales of stamps to distributors.
- R.I. Gen. Laws § 44-20-20 · Use of metering machine in lieu of stamps.
- R.I. Gen. Laws § 44-20-21 · Transfer of stamps prohibited — Redemption of unused stamps.