Title 44
Taxation

Chapter 20
Cigarette and Other Tobacco Products Tax
[Heading effective until January 1, 2025]
Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products
[Heading effective January 1, 2025]

R.I. Gen. Laws § 44-20-31

§ 44-20-31. Packages in which cigarettes sold — Sample packages.

Whenever cigarettes are sold or offered for sale to consumers, the cigarettes must be sold or offered for sale in individual packages, boxes, or containers bearing stamps evidencing the payment of the tax provided in this chapter.

History of Section.
P.L. 1939, ch. 663, § 14; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-31; P.L. 1996, ch. 321, § 3.