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- R.I. Gen. Laws § 44-20-22 · Reimbursement for mutilated and other stamps — Claims.
- R.I. Gen. Laws § 44-20-23 · Payment of tax by manufacturer or shipper outside state.
- R.I. Gen. Laws § 44-20-24 · Affixing of stamps outside state by vending machine operator.
- R.I. Gen. Laws § 44-20-25 · Bond of nonresident authorized to pay tax.
- R.I. Gen. Laws § 44-20-26 · Agreement by nonresident to submit records — Attorney to receive process.
- R.I. Gen. Laws § 44-20-27 · Repealed.
- R.I. Gen. Laws § 44-20-28 · Stamping by distributors required.
- R.I. Gen. Laws § 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund — Penalties.
- R.I. Gen. Laws § 44-20-29 · Repealed.
- R.I. Gen. Laws § 44-20-30 · Manner of affixing stamps.
- R.I. Gen. Laws § 44-20-31 · Packages in which cigarettes sold — Sample packages.
- R.I. Gen. Laws § 44-20-32 · Cancellation of used stamps.
- R.I. Gen. Laws § 44-20-33 · Sale of contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery systems products prohibited.
- R.I. Gen. Laws § 44-20-33.1 · Transportation of unstamped cigarettes.
- R.I. Gen. Laws § 44-20-34 · Display of stamps in vending machines.
- R.I. Gen. Laws § 44-20-35 · Penalties for violations as to unstamped contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products.
- R.I. Gen. Laws § 44-20-36 · Possession of unstamped cigarettes.
- R.I. Gen. Laws § 44-20-37 · Seizure and destruction of unstamped cigarettes.
- R.I. Gen. Laws § 44-20-38 · Hearing on cigarettes seized.
- R.I. Gen. Laws § 44-20-39 · Forgery and counterfeiting — Tampering with meters — Reuse of stamps or containers.
- R.I. Gen. Laws § 44-20-40 · Records — Investigation and inspection of books, premises, and stock.
- R.I. Gen. Laws § 44-20-40.1 · Inspections.
- R.I. Gen. Laws § 44-20-41 · Monthly reports of distributors and dealers.
- R.I. Gen. Laws § 44-20-42 · Reports and records of carriers, bailees and warehouse persons.
- R.I. Gen. Laws § 44-20-43 · Violations as to reports and records.
- R.I. Gen. Laws § 44-20-44 · Declarations under penalty of perjury.
- R.I. Gen. Laws § 44-20-45 · Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax.
- R.I. Gen. Laws § 44-20-46 · Witnesses before tax administrator.
- R.I. Gen. Laws § 44-20-47 · Hearings by tax administrator.
- R.I. Gen. Laws § 44-20-48 · Appeal to district court.
- R.I. Gen. Laws § 44-20-49 · Disposition of revenue — Payment of refunds.
- R.I. Gen. Laws § 44-20-50 · Administration — Forms — Rules and regulations.
- R.I. Gen. Laws § 44-20-51 · Penalty for violations generally.
- R.I. Gen. Laws § 44-20-51.1 · Civil penalties.
- R.I. Gen. Laws § 44-20-51.2 · Criminal penalty for fraudulent offenses.
- R.I. Gen. Laws § 44-20-51.3 · Counterfeit cigarettes.
- R.I. Gen. Laws § 44-20-52 · Exercise of powers and duties.
- R.I. Gen. Laws § 44-20-53 · Direct tax on consumer.
- R.I. Gen. Laws § 44-20-54 · Taxes and fees as debt to state.
- R.I. Gen. Laws § 44-20-55 · Severability.
- R.I. Gen. Laws § 44-20-56 — 44-20-58 · Repealed.
- R.I. Gen. Laws § 44-20-59 · Exemption of sales of cannabis.
- R.I. Gen. Laws § 44-20-60 · Exemption of sales of certain electronic nicotine-delivery system products.
- R.I. Gen. Laws § 44-20-61 · Product restrictions on electronic nicotine-delivery system products.
- R.I. Gen. Laws § 44-20-62 · Disclosure of information — Electronic nicotine-delivery system products licensees.
- R.I. Gen. Laws § 44-20.1-1 · Definitions.
- R.I. Gen. Laws § 44-20.1-2 · Requirements for delivery sales.
- R.I. Gen. Laws § 44-20.1-3 · Age verification requirements.
- R.I. Gen. Laws § 44-20.1-4 · Disclosure requirements.
- R.I. Gen. Laws § 44-20.1-5 · Shipping requirements.
- R.I. Gen. Laws § 44-20.1-6 · Registration and reporting requirements.
- R.I. Gen. Laws § 44-20.1-7 · Collection of taxes.
- R.I. Gen. Laws § 44-20.1-8 · Penalties.
- R.I. Gen. Laws § 44-20.1-9 · Enforcement.
- R.I. Gen. Laws § 44-20.2-1 · Definitions.
- R.I. Gen. Laws § 44-20.2-2 · Tax imposed on little cigars sold.
- R.I. Gen. Laws § 44-20.3-1 · Definitions. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-2 · Tax imposed on kratom and kratom products sold. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-3 · Interest and penalties. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-4 · Records — Investigation and inspection of books, premises, and stock. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-5 · Inspections. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-6 · Reports and records of carriers, bailees and warehouse persons. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-7 · Violations as to reports and records. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-8 · Declarations under penalty of perjury. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-9 · Importation of kratom or kratom products with intent to evade tax. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-10 · Witnesses before tax administrator. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-11 · Hearings by tax administrator. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-12 · Appeal to district court. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-13 · Claim for refund. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-14 · Administration — Forms — Rules and regulations. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-20.3-15 · Severability. [Effective April 1, 2026.]
- R.I. Gen. Laws § 44-21-1 · Sales subject to duty.
- R.I. Gen. Laws § 44-21-2 · Duty imposed — Apportionment between state and city or town.
- R.I. Gen. Laws § 44-21-3 · Amount on which duty based — Retention and payment by auctioneer.
- R.I. Gen. Laws § 44-21-4 · Bidding on part of property to be sold.
- R.I. Gen. Laws § 44-21-5 · Purchase by auctioneer or original owner.
- R.I. Gen. Laws § 44-21-6 · Accounts rendered by auctioneers.
- R.I. Gen. Laws § 44-21-7 · Oath to auctioneer’s account.
- R.I. Gen. Laws § 44-21-8 · Payments to general and city or town treasurers.
- R.I. Gen. Laws § 44-21-9 · Forfeiture for neglect of duty by auctioneer.
- R.I. Gen. Laws § 44-22-1 · Tax on net estate of decedents — Additional tax on postponed enjoyment — Deductions — Marital deduction.
- R.I. Gen. Laws § 44-22-1.1 · Tax on net estate of decedent.
- R.I. Gen. Laws § 44-22-2 · Exemption — Missing persons in military action.
- R.I. Gen. Laws § 44-22-3 — 44-22-7 · Repealed.
- R.I. Gen. Laws § 44-22-8 — 44-22-11 · Repealed.
- R.I. Gen. Laws § 44-22-12 — 44-22-20 · Repealed.
- R.I. Gen. Laws § 44-22-21 · Repealed.
- R.I. Gen. Laws § 44-22-22 — 44-22-24 · Repealed.
- R.I. Gen. Laws § 44-22-25 · Repealed.
- R.I. Gen. Laws § 44-22-26 · [Renumbered.]
- R.I. Gen. Laws § 44-23-1 · Statements filed by executors, administrators, and heirs-at-law.
- R.I. Gen. Laws § 44-23-2 · Statements filed by trustees.
- R.I. Gen. Laws § 44-23-3 · Extension of time for filing of statement.
- R.I. Gen. Laws § 44-23-4 · Declarations under penalties of perjury.
- R.I. Gen. Laws § 44-23-5 · Appraisal of estate.
- R.I. Gen. Laws § 44-23-6 · Notice by probate clerk of grant of letters on estate.
- R.I. Gen. Laws § 44-23-7 · Fees of probate clerk.
- R.I. Gen. Laws § 44-23-8 · Estates where no will has been offered or letters granted.
- R.I. Gen. Laws § 44-23-9 · Assessment and notice of estate tax — Collection powers — Lien.
- R.I. Gen. Laws § 44-23-9.1 · Hearing by tax administrator on application.