Rhode Island § 3-10-17 - Taxation of Beverages
Full text of Rhode Island Rhode Island General Laws § 3-10-17 — Taxation of Beverages, with citation guidance and answers to common questions.
§ 3-10-17. Taxation of Beverages
R.I. Gen. Laws § 3-10-17
§ 3-10-17. Tax on imported malt beverages.
There is imposed on all malt beverages imported into this state from another state under the provisions of § 3-10-16:
(1) A tax on every thirty-one (31) gallons, which tax is equal to the amount by which the sum of the taxes on those beverages, or on the sale of a like quantity of those beverages, shipped from this state into that other state, imposed by that other state from which those beverages are imported, when added to the service charges imposed by that other state in connection with the shipment into that other state, is in excess of the sum of the taxes imposed by that other state on those beverages, or on the sale of those beverages, manufactured within that other state when added to the service charges imposed by that other state in connection with the sale of those beverages manufactured within that other state; and
(2) A tax at a like rate for any other quantity or for any fractional part.
History of Section.
P.L. 1933, ch. 2013, § 84; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 9; G.L.
1956, § 3-10-17.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 3-10-17
What does Rhode Island General Laws § 3-10-17 cover?
Section 3-10-17 ("Taxation of Beverages") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 3-10-17?
A common citation format is "Rhode Island General Laws § 3-10-17" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 3-10-17 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.