Rhode Island § 44-20-15 - Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
Full text of Rhode Island Rhode Island General Laws § 44-20-15 — Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products, with citation guidance and answers to common questions.
§ 44-20-15. Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
R.I. Gen. Laws § 44-20-15
§ 44-20-15. Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property.
(a) All cigarettes, other tobacco products, and/or electronic nicotine-delivery system products that are held for sale or distribution within the borders of this state in violation of the requirements of this chapter or federal law are declared to be contraband goods and may be seized by the tax administrator or the tax administrator’s agents, or employees, or by any sheriff, or the sheriff’s deputy, or any police officer when directed by the tax administrator to do so, without a warrant. All contraband goods seized by the state under this chapter shall be destroyed.
(b) All fixtures, equipment, and all other materials and personal property on the premises of any distributor or dealer who or that, with the intent to defraud the state, fails to keep or make any record, return, report, or inventory; keeps or makes any false or fraudulent record, return, report, or inventory required by this chapter; refuses to pay any tax imposed by this chapter; or attempts in any manner to evade or defeat the requirements of this chapter shall be forfeited to the state.
History of Section.
P.L. 1948, ch. 2092, § 4; G.L. 1956, § 44-20-15; P.L. 1991, ch. 6, art. 27, § 1; P.L.
2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2017, ch. 302, art. 8, § 15; P.L.
2024, ch. 117, art. 6, § 16, effective January 1, 2025.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-20-15
What does Rhode Island General Laws § 44-20-15 cover?
Section 44-20-15 ("Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products") 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 § 44-20-15?
A common citation format is "Rhode Island General Laws § 44-20-15" (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 § 44-20-15 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.