State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-20 > 44-20-20SECTION 44-20-20
§ 44-20-20 Use of metering machine in lieuof stamps. – The tax administrator, if he or she determines that it is practicable to stampby impression packages of cigarettes by means of a metering machine, may, inlieu of selling stamps under the provisions of § 44-20-19, authorize anylicensed distributor to use any metering machine approved by theadministrator; provided, that such meter impressions shall contain a number ormark, legible at the point of sale, that is unique to the particulardistributor; and provided, further, that the metering machine shall be sealedby the administrator before being used and shall be used in accordance withregulations prescribed by the administrator. The administrator shall keeprecords of which distributor is assigned which meter impression number. Anylicensed distributor authorized by the tax administrator to affix stamps topackages by means of a metering machine shall make a prepayment, allowing forthe discount, if any, provided for in § 44-20-19, covering the amount oftax for which his or her meter register is set, or in the discretion of the taxadministrator file with the tax administrator a bond in an amount and with asurety as the tax administrator may determine, conditioned upon the payment ofthe tax upon stamped cigarettes. The bond shall be in full force and effect fora period of one year and a day after the expiration of the bond, unless acertificate is issued by the tax administrator to the effect that all taxes dueto the state have been paid. The tax administrator shall cause each meteringmachine approved by the tax administrator to be read and inspected at leastonce a month and, unless being used on a prepayment basis, shall determine atthe time of each inspection the amount of tax due from the distributor usingthe machine after allowing for the discount, if any, provided for in §44-20-19, which tax is due and payable upon demand of the tax administrator orhis or her authorized agent.
