Title 44

Chapter 20
Cigarette and Other Tobacco Products Tax

R.I. Gen. Laws § 44-20-6

§ 44-20-6. Expiration and renewal of distributors’ licenses.

Each distributor’s license issued under the provisions of § 44-20-4 expires at midnight on May 31 next succeeding the date of issuance, unless sooner revoked by the tax administrator, as provided in § 44-20-8, or unless the business with respect to which the license was issued changes ownership, in either of which cases the holder of the license shall immediately return it to the tax administrator. The holder of each license may, annually, before the expiration date of the license then held by the licensee, renew his or her license for a further period of one year, on application accompanied by the fee prescribed in § 44-20-4.

History of Section.
P.L. 1939, ch. 663, § 3; impl. am. P.L. 1948, ch. 2093, § 1; G.L. 1956, § 44-20-6.