§ 44-20-14 - Return and payment of use tax.
SECTION 44-20-14
§ 44-20-14 Return and payment of use tax.– Any consumer having in his or her possession any cigarettes with respect to thestorage or use of which a tax is imposed in § 44-20-13 shall, withintwenty-four (24) hours after coming into possession of the cigarettes in thisstate, file a return with the tax administrator in a form prescribed by the taxadministrator. The return shall be accompanied by a payment of the amount ofthe tax shown on the form to be due.