44-20-4.1. License availability.

(a) No license under this chapter may be granted, maintained, or renewed if the applicant,

or any combination of persons owning directly or indirectly any interests in the applicant:

(1) Owes five hundred dollars ($500) or more in delinquent taxes;

(2) Is delinquent in any tax filings for one month or more;

(3) Had a license under this chapter revoked by the administrator within the past two (2)

years;

(4) Has been convicted of a crime relating to cigarettes and/or other tobacco products

and/or any electronic nicotine-delivery system products;

(5) Is a cigarette manufacturer or importer that is neither: (i) A participating manufacturer

as defined in subsection II (jj) of the “Master Settlement Agreement” as defined in § 23-71-2; nor

(ii) In full compliance with chapter 20.2 of this title and § 23-71-3;

(6) Has imported, or caused to be imported, into the United States any cigarette and/or

other tobacco product and/or electronic nicotine-delivery system products in violation of 19 U.S.C.

§ 1681a or any other state or federal law; or

(7) Has imported, or caused to be imported into the United States, or manufactured for sale

or distribution in the United States any cigarette that does not fully comply with the Federal

Cigarette Labeling and Advertising Act (15 U.S.C. § 1331 et seq.).

(b)(1) No person shall apply for a new license or permit (as defined in § 44-19-1) or renewal

of a license or permit, and no license or permit shall be issued or renewed for any applicant, or any

combination of persons owning directly or indirectly any interests in the applicant, unless all

outstanding fines, fees, or other charges relating to any license or permit held by the applicant, or

any combination of persons owning directly or indirectly any interests in the applicant, as well as

any other tax obligations of the applicant, or any combination of persons owning directly or

indirectly any interests in the applicant have been paid.

(2) No license or permit shall be issued relating to a business until all prior licenses or

permits relating to that business or to that location have been officially terminated and all fines,

fees, or charges relating to the prior license or permit have been paid or otherwise resolved or the

administrator has found that the person applying for the new license or permit is not acting as an

agent for the prior licensee or permit holder who is subject to any such related fines, fees, or charges

that are still due. Evidence of such agency status includes, but is not limited to, a direct familial

relationship and/or an employment, contractual, or other formal financial or business relationship

with the prior licensee or permit holder.

(3) No person shall apply for a new license or permit pertaining to a specific location in

order to evade payment of any fines, fees, or other charges relating to a prior license or permit.

(4) No new license or permit shall be issued for a business at a specific location for which

a license or permit already has been issued unless there is a bona fide, good-faith change in

ownership of the business at that location. A distributor who qualifies for a license under § 44-20-

1(4)(v) may hold said license at the same location as its dealer's license.

(5) No license or permit shall be issued, renewed, or maintained for any person, including

the owners of the business being licensed or having applied and received a permit, that has been

convicted of violating any criminal law relating to tobacco products, the payment of taxes, or fraud

or has been ordered to pay civil fines of more than twenty-five thousand dollars ($25,000) for

violations of any civil law relating to tobacco products, the payment of taxes, or fraud.

SECTION 4. Chapter 44-30 of the General Laws entitled "Personal Income Tax" is hereby

amended by adding thereto the following section: