Title 44
Taxation

Chapter 49
Controlled Substances Taxation Act

R.I. Gen. Laws § 44-49-7

§ 44-49-7. Pharmaceuticals.

Nothing in this chapter shall require persons lawfully in possession of a controlled substance to pay the tax required under this chapter.

History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.