§ 44-20-41 - Monthly reports of distributors and dealers. - Rhode Island Statutes

SECTION 44-20-41

   § 44-20-41  Monthly reports of distributorsand dealers. – Every distributor and every dealer who comes into possession of unstampedcigarettes must file with the tax administrator on the tenth (10th) day of eachmonth a report for the preceding calendar month sworn to and executed by thedistributor or dealer or his or her authorized agent or representative in whichthe distributor or dealer furnishes any information that the tax administratorrequires concerning cigarettes and tax stamps. These reports shall, whenrequired by the tax administrator, contain any or all of the followinginformation: (1) the amount of unstamped and stamped cigarettes on hand at thebeginning of the month; (2) the amount of unstamped and stamped cigarettespurchased or received during the month; (3) the amount of unstamped and stampedcigarettes returned from customers or received from any other sources duringthe month; (4) the amount of unstamped and stamped cigarettes sold, used, lost,stolen, returned to the factory, or otherwise disposed of during the month; and(5) the amount of unstamped and stamped cigarettes on hand at the end of themonth. This information may be required separately by brands, types, sizes, andkinds of cigarettes. If required by the tax administrator, this report mustshow separately the amount of cigarettes sold or distributed in intrastatecommerce and the amount sold or distributed in interstate commerce. If requiredby the tax administrator, this report must also show the number, types,denominations, and face value of unused stamps on hand at the beginning of themonth covered by the report; the number, types, denominations, and face valueof stamps purchased and received; the number, types, denominations, and facevalue of stamps used, lost, stolen, exchanged, returned to the taxadministrator, and disposed of; and the number, types, denominations, and facevalue of stamps on hand at the end of the month covered by the report. Thisreport must also contain any other information, which the administratorprescribes. The administrator shall furnish forms to distributors and dealersrequired to report under this chapter, but failure to obtain those forms is noexcuse for the failure to file a report containing all the information that isrequired to be reported.