Rhode Island § 44-20-45 - Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
Full text of Rhode Island Rhode Island General Laws § 44-20-45 — Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products, with citation guidance and answers to common questions.
§ 44-20-45. Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
R.I. Gen. Laws § 44-20-45
§ 44-20-45. Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax.
Any person, firm, corporation, club, or association of persons who or that orders any cigarettes, other tobacco products, and/or electronic nicotine-delivery system products for another; or pools orders for cigarettes, other tobacco products, and/or electronic nicotine-delivery system products from any persons; or conspires with others for pooling orders; or receives in this state any shipment of contraband cigarettes, contraband other tobacco products, and/or electronic nicotine-delivery system products on which the tax imposed by this chapter has not been paid, for the purpose and intention of violating the provisions of this chapter or to avoid payment of the tax imposed in this chapter, is guilty of a felony and shall be fined one hundred thousand dollars ($100,000) or five (5) times the retail value of the cigarettes, other tobacco products, and/or electronic nicotine-delivery system products involved, whichever is greater, or imprisoned not more than fifteen (15) years, or both.
History of Section.
P.L. 1939, ch. 663, § 25; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-45;
P.L. 1968, ch. 263, art. 8, § 11; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3;
P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2014, ch. 151, § 1;
P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32; 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 § 44-20-45
What does Rhode Island General Laws § 44-20-45 cover?
Section 44-20-45 ("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 § 44-20-45?
A common citation format is "Rhode Island General Laws § 44-20-45" (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 § 44-20-45 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.