{"data":{"id":"us-ri/r.i.-gen.-laws-44-20-38","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-20-38","heading":"Hearing on cigarettes seized.","body":"When any cigarettes are seized under the provisions of § 44-20-37, any person claiming an interest in the cigarettes may make written application to the tax administrator for a hearing, stating his or her interest in the cigarettes and his or her reasons why they should not be forfeited. Further proceedings on the application for a hearing are taken as provided in §§ 44-20-47 and 44-20-48. No destruction of any cigarettes under the provisions of § 44-20-37 shall be carried out while an application for a hearing is pending before the tax administrator, but the pendency of an appeal under the provisions of § 44-20-48 shall not prevent the destruction unless the appellant posts a satisfactory bond, with surety, in an amount double the estimated value of the cigarettes, conditioned upon the successful termination of the appeal.","path":["Title 44 Taxation","Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-20/44-20-38.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:29Z","sha256":"7558dd90a7a286f717263d4c4f674a1c8fbb52fe0dcb06cb9c5cfa2757fb6b01","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-20-37","next":"us-ri/r.i.-gen.-laws-44-20-39"},"notice":"GroundRules: Original legal text. Not legal advice."}