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Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-49-14: Confidential nature of information.

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Where this section sits in the code
  1. Title 44 Taxation
  2. Chapter 49 Controlled Substances Taxation Act

(a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making the return.

(b) Penalty for disclosure. Any person violating this section is guilty of a misdemeanor.

(c) Statistics. This section does not prohibit the tax administrator from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.

Collected 2026-09-05T20:00:37Z. Source file · JSON

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