Rhode Island § 44-20-19 - Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
Full text of Rhode Island Rhode Island General Laws § 44-20-19 — Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products, with citation guidance and answers to common questions.
§ 44-20-19. Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
R.I. Gen. Laws § 44-20-19
§ 44-20-19. Sales of stamps to distributors.
The tax administrator shall sell stamps only to licensed distributors at a discount. The distributor remits to the division of taxation ninety-eight and three-fourths percent (98.75%) of the face value of the stamps thereby receiving a discount of one and one-quarter percent (1.25%) of the face value of the stamps. The ninety-eight and three-fourths percent (98.75%) remitted to the tax administrator is paid over to the general revenue. The tax administrator may, in his or her discretion, permit a licensed distributor to pay for the stamps within thirty (30) days after the date of purchase; provided, that a bond satisfactory to the tax administrator in an amount not less than the sale price of the stamps has been filed with the tax administrator conditioned upon payment for the stamps. The tax administrator shall keep accurate records of all stamps sold to each distributor.
History of Section.
P.L. 1939, ch. 663, § 7; P.L. 1947, ch. 1887, art. 3, § 2; G.L. 1956, § 44-20-19;
P.L. 1958, ch. 17, art. 4, § 2; P.L. 1964, ch. 242, art. 4, § 1; P.L. 1968, ch. 263,
art. 8, § 7; P.L. 1975, ch. 260, art. 6, § 1; P.L. 1991, ch. 6, art. 27, § 1; P.L.
1993, ch. 138, art. 85, § 2; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-20-19
What does Rhode Island General Laws § 44-20-19 cover?
Section 44-20-19 ("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 § 44-20-19?
A common citation format is "Rhode Island General Laws § 44-20-19" (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 § 44-20-19 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.