TITLE 44

Taxation

CHAPTER 44-20

Cigarette Tax

SECTION 44-20-8



   § 44-20-8  Suspension or revocation of

license. –

The tax administrator may suspend or revoke any license under this chapter for

failure of the licensee to comply with any provision of this chapter or with

any provision of any other law or ordinance relative to the sale of cigarettes;

and the tax administrator may also suspend or revoke any license for failure of

the licensee to comply with any provision of chapter 13 of title 6, and, for

the purpose of determining whether the licensee is complying with any provision

of chapter 13 of title 6, the tax administrator and his or her authorized

agents are empowered, in addition to authority conferred by § 44-20-40, to

examine the books, papers, and records of any licensee. The administrator shall

revoke the license of any person who would be ineligible to obtain a new or

renew a license by reason of any of the conditions for licensure provided in

§ 44-20-4.1. Any person aggrieved by the suspension or revocation may

apply to the administrator for a hearing as provided in § 44-20-47, and

may further appeal to the district court as provided in § 44-20-48.



History of Section.

(P.L. 1939, ch. 663, § 4; P.L. 1941, ch. 1039, § 1; G.L. 1956, §

44-20-8; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3;

P.L. 1988, ch. 84, § 97; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250,

§ 3.)