Rhode Island § 44-70-7 - Cannabis Tax
Full text of Rhode Island Rhode Island General Laws § 44-70-7 — Cannabis Tax, with citation guidance and answers to common questions.
§ 44-70-7. Cannabis Tax
R.I. Gen. Laws § 44-70-7
§ 44-70-7. Returns.
(a) Every licensed adult use cannabis retailer shall, on or before the twentieth day of the month following the sale of cannabis products, make a return to the tax administrator for taxes due under §§ 44-70-2 and 44-70-3. Adult use cannabis retailers shall file their returns on a form as prescribed by the tax administrator.
(b) If for any reason an adult use cannabis retailer fails to collect the tax imposed by §§ 44-70-2 and 44-70-3 from the purchaser, the purchaser shall file a return and pay the tax directly to the state, on or before the date required by subsection (a) of this section.
(c) Notwithstanding any other provision of law, the cannabis control commission and tax administrator may, on a periodic basis, prepare and publish for public distribution a list of entities and their active licenses administered under this chapter. Each list may contain the license type, name of the licensee, and the amount of tax paid under this chapter.
History of Section.
P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective
May 25, 2022.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-70-7
What does Rhode Island General Laws § 44-70-7 cover?
Section 44-70-7 ("Cannabis Tax") 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 § 44-70-7?
A common citation format is "Rhode Island General Laws § 44-70-7" (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 § 44-70-7 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.