{"data":{"id":"us-ri/r.i.-gen.-laws-44-20-53","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-20-53","heading":"Direct tax on consumer.","body":"All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.","path":["Title 44 Taxation","Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-20/44-20-53.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:29Z","sha256":"11ac54769d467631f90edd946806e014b35d99440d8f019c21eab47e1bb0383e","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-20-52","next":"us-ri/r.i.-gen.-laws-44-20-54"},"notice":"GroundRules: Original legal text. Not legal advice."}