State Codes and Statutes
Statutes > Rhode-island > Title-3 > Chapter-3-10 > 3-10-17SECTION 3-10-17
§ 3-10-17 Tax on imported malt beverages.– There is imposed on all malt beverages imported into this state from anotherstate under the provisions of § 3-10-16:
(1) A tax on every thirty-one (31) gallons, which tax isequal to the amount by which the sum of the taxes on those beverages, or on thesale of a like quantity of those beverages, shipped from this state into thatother state, imposed by that other state from which those beverages areimported, when added to the service charges imposed by that other state inconnection with the shipment into that other state, is in excess of the sum ofthe taxes imposed by that other state on those beverages, or on the sale ofthose beverages, manufactured within that other state when added to the servicecharges imposed by that other state in connection with the sale of thosebeverages manufactured within that other state; and
(2) A tax at a like rate for any other quantity or for anyfractional part.
