Title 44
Taxation

Chapter 20
Cigarette and Other Tobacco Products Tax

R.I. Gen. Laws § 44-20-40.1

§ 44-20-40.1. Inspections. [Effective until January 1, 2025.]

(a) The administrator or his or her duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any manufacturer, importer, distributor, or dealer.

(b) In any case where the administrator or his or her duly authorized agent, or any police officer of this state, has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes or other tobacco products in violation of this chapter, the administrator, such agent, or such police officer, is authorized to stop such vehicle and to inspect the same for contraband cigarettes or other tobacco products.

History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2017, ch. 302, art. 8, § 15.

§ 44-20-40.1. Inspections. [Effective January 1, 2025.]

(a) The administrator or the administrator’s duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any manufacturer, importer, distributor, or dealer.

(b) In any case where the administrator or the administrator’s duly authorized agent, or any police officer of this state, has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes, other tobacco products, or electronic nicotine-delivery system products in violation of this chapter, the administrator, such agent, or such police officer, is authorized to stop such vehicle and to inspect the same for contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products.

History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2017, ch. 302, art. 8, § 15; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.