Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-5

§ 44-18-5. “Use tax” defined.

“Use tax” means the tax imposed by § 44-18-20.

History of Section.
P.L. 1947, ch. 1887, art. 2, § 4; G.L. 1956, § 44-18-5.