Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-20 - Cigarette Tax > § 44-20-53 - Direct tax on consumer.

§ 44-20-53 - Direct tax on consumer.

SECTION 44-20-53

   § 44-20-53  Direct tax on consumer. –All taxes paid in pursuance of this chapter are conclusively presumed to be adirect tax on the retail consumer, pre-collected for the purpose of convenienceand facility only.