§ 44-20.1-7 - Collection of taxes. - Rhode Island Statutes

SECTION 44-20.1-7

   § 44-20.1-7  Collection of taxes. –Each person accepting a purchase order for a delivery sale shall collect andremit to the administrator all cigarette taxes imposed by the state withrespect to such delivery sale, except that such collection and remission shallnot be required to the extent such person has obtained proof (in the form ofthe presence of applicable tax stamps or otherwise) that such taxes alreadyhave been paid to the state.