§ 44-20-13 - Tax imposed on unstamped cigarettes.
SECTION 44-20-13
§ 44-20-13 Tax imposed on unstampedcigarettes. – A tax is imposed at the rate of one hundred seventy-three (173) mills for eachcigarette upon the storage or use within this state of any cigarettes notstamped in accordance with the provisions of this chapter in the possession ofany consumer within this state.