{"data":{"id":"us-ri/r.i.-gen.-laws-44-20-14","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-20-14","heading":"Return and payment of use tax.","body":"Any consumer having in his or her possession any cigarettes with respect to the storage or use of which a tax is imposed in § 44-20-13 shall, within twenty-four (24) hours after coming into possession of the cigarettes in this state, file a return with the tax administrator in a form prescribed by the tax administrator. The return shall be accompanied by a payment of the amount of the tax shown on the form to be due.","path":["Title 44 Taxation","Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-20/44-20-14.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:29Z","sha256":"3c20f424088466ac4bab9ad0dba4816295c7bd04fe0af60c0893ed9c4da95cfa","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-20-13.5","next":"us-ri/r.i.-gen.-laws-44-20-15"},"notice":"GroundRules: Original legal text. Not legal advice."}