280 R.I. Code R. § 280-RICR-20-15-2.1 - Purpose
A. The purpose of this regulation is to
implement R.I. Gen. Laws §
44-20-13.2 which provides for tax on smokeless tobacco, cigars, and pipe tobacco products
sold or held for sale in the state by any person.
B. Any dealer having in his or her possession
any tobacco, cigars, and pipe tobacco products with respect to the storage or
use of which a tax is imposed by R.I. Gen. Laws Chapter 44-20 shall, within
five (5) days after coming into possession of the tobacco, cigars, and pipe
tobacco 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 tax shown on the form to be due.
C. Records required under R.I. Gen. Laws
Chapter 44-20 shall be preserved on the premises described in the relevant
license in such a manner as to ensure permanency and accessibility for the
inspection at reasonable hours by authorized personnel of the
Administrator.
Notes
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