44-20-14. Return and Payment of Use Tax

Any consumer having in his or her possession any cigarettes with respect to the storage or use of which a tax is imposed in §44-20-13 shall, within twenty-four (24) hours after coming into possession of the cigarettes in this state, file a return with the tax administrator in a form prescribed by the tax administrator. The return shall be accompanied by a payment of the amount of the tax shown on the form to be due.