Rhode Island General Laws Title 44. Taxation § 44-25-3. Documentary stamps--Affixing--Cancellation

(1) Their denomination may be clearly determined;

(2) Their removal requires the continued application of steam or water;

(3) The person using or affixing the stamps writes or stamps or causes to be written or stamped thereon the initials of his or her name and the date upon which the stamps are affixed or used so that the stamps may not be used again; and

(4) The cancellation is not obscured by one stamp overlapping another; provided, that the tax administrator may prescribe any other method of cancellation that the administrator deems expedient.