R.I. Gen. Laws § 11-9-13.18: Prohibition on the sale or distribution of certain excise tax stamps.

The division of taxation shall not sell or distribute cigarette excise tax stamps, or permit the use of a metering machine as described in § 44-20-20 for any cigarette product packaged with less than twenty (20) cigarettes per package. The sale or distribution of cigarettes in packages of less than twenty (20) is prohibited.