Rhode Island General Laws 31-36.1-5. Imposition of tax
There is levied and imposed upon motor carriers a tax at the rate specified in § 31-36-7 on the use of fuel for the propulsion of qualified motor vehicles on the public highways within this state. The tax, with respect to fuel purchased instate, shall be paid at the time of purchase as provided in chapter 36 of this title. The tax, with respect to fuel purchased outside this state shall be paid when the quarterly returns required in § 31-36.1-11 are filed with the administrator.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1986, ch. 427, § 1; P.L. 2006, ch. 246, art. 22, § 1.
Terms Used In Rhode Island General Laws 31-36.1-5
- Administrator: means the tax administrator. See Rhode Island General Laws 31-36.1-2
- Qualified motor vehicles: means a motor vehicle used, designed or maintained for transportation of persons or property and:
(A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs. See Rhode Island General Laws 31-36.1-2
- Use: means the consumption by a motor carrier of fuels in the propulsion of qualified motor vehicles over the highways of this state unless the fuel consumed is specifically excluded by law from the tax. See Rhode Island General Laws 31-36.1-2