Statutes, codes, and regulations
General Laws of Rhode Island
Title 44 - TAXATION
Chapter 44-20 - CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS
Section 44-20-21 - Transfer of stamps prohibited - Redemption of unused stamps

R.I. Gen. Laws § 44-20-21

Download
PDF
Current through 2024 Public Law 457
Section 44-20-21 - Transfer of stamps prohibited - Redemption of unused stamps

No person shall sell or transfer any stamps under the provisions of this chapter. The tax administrator shall redeem any unused, uncancelled stamps presented in unbroken sheets or packages, under rules and regulations of the tax administrator, by any licensed distributor within six (6) months of the date of purchase, at a price equal to ninety-eight percent (98%) of their face value.

R.I. Gen. Laws § 44-20-21

P.L. 1939, ch. 663, § 9; P.L. 1941, ch. 1039, § 2; G.L. 1956, § 44-20-21; P.L. 1958, ch. 17, art. 4, § 3; P.L. 1968, ch. 263, art. 8, § 7; P.L. 1978, ch. 167, §3; P.L. 2007 , ch. 246, § 3; P.L. 2007 , ch. 250, § 3.