rhode island tobacco age New 21-and-up law leaves businesses with questions Rhode Island Responsible | Department

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must (c) without delay after first being in possession, or acquiring the immediate right to possession, of the tobacco products in the province, whichever is the earlier, (i) report at the nearest open collection point to the place where (A) the dealer was first in possession of the tobacco products in the province, or (B) the tobacco products were located in the province when the dealer first acquired the immediate right to possession, (ii) complete a report in approved form with respect to the tobacco products, and (iii) give the completed form to a special collection agent or tax officer at the collection point