§ 44-20-12 - Tax imposed on cigarettes sold. - Rhode Island Statutes

SECTION 44-20-12

   § 44-20-12  Tax imposed on cigarettes sold.– A tax is imposed on all cigarettes sold or held for sale in the state. Thepayment of the tax to be evidenced by stamps, which may be affixed only bylicensed distributors to the packages containing such cigarettes. Anycigarettes on which the proper amount of tax provided for in this chapter hasbeen paid, payment being evidenced by the stamp, is not subject to a furthertax under this chapter. The tax is at the rate of one hundred seventy-three(173) mills for each cigarette.