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  2. U.S. State Codes
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  4. Rhode-Island
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  6. Title 3 - Alcoholic Beverages
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  8. Chapter 3-10 Taxation of Beverages


Chapter 3-10 Taxation of Beverages


  • Section 3-10-1 Manufacturing tax rates - Exemption of religious uses.
  • Section 3-10-1.1 Alcoholic beverage floor stock tax.
  • Section 3-10-2 Export permits - Tax exemption.
  • Section 3-10-3 Reports and information required of manufacturers.
  • Section 3-10-4 Monthly returns by manufacturers - Payment of tax.
  • Section 3-10-5 Information supplemental to returns - Audit of books.
  • Section 3-10-6 Orders to produce evidence or permit examination.
  • Section 3-10-7 Assessment in absence of return - Interest.
  • Section 3-10-8 Collection of delinquent taxes - Suspension of license.
  • Section 3-10-9 Information confidential - Appeal of assessments.
  • Section 3-10-10 Repealed.
  • Section 3-10-11 Limit on wholesaler's profits - Payment of excess to state.
  • Section 3-10-12 Sale of distillery and winery products - Records of wholesalers.
  • Section 3-10-13 Rules and regulations.
  • Section 3-10-14 Brewers exempt from §§ 3-10-11 - 3-10-13.
  • Section 3-10-15 Retaliatory service charge on imported beverages.
  • Section 3-10-16 Reciprocal license and requirements for importation of malt beverages.
  • Section 3-10-17 Tax on imported malt beverages.
  • Section 3-10-18 Payment of malt beverage tax.
  • Section 3-10-19 Refunds on import orders not filled.
  • Section 3-10-20 Appeals.
  • Section 3-10-21 Refund of taxes and service fees on lost, unmarketable, or condemned beverages.
  • Section 3-10-22 - 3-10-25 Repealed.
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