§ 31-36-1 Definitions
§ 31-36-2 Registration of distributors required
§ 31-36-3 Bond of a motor fuel distributor
§ 31-36-4 Suspension or revocation of registration
§ 31-36-5 Measurement and marking of capacity of vehicles for transportation of fuels
§ 31-36-6 Distributors’ sales records
§ 31-36-7 Monthly report of distributors – Payment of tax
§ 31-36-8 Declarations under penalty of perjury
§ 31-36-9 Assessment on determination of incorrectness of report or on failure to file report
§ 31-36-11 Interest on delinquent taxes – Actions for collections
§ 31-36-11.1 Interest on overpayments
§ 31-36-12 Tax as debt to state
§ 31-36-13 Exemption and reimbursement for sales to United States or outside state – Emergency sales to other distributors
§ 31-36-13.1 Other exemptions
§ 31-36-14 Purchase for export by distributor licensed in another state
§ 31-36-15 Refunds of motor fuel tax
§ 31-36-16 Payment of tax by persons other than distributors
§ 31-36-17 Carriers’ reports of deliveries
§ 31-36-18 Appeals involving licenses or registrations
§ 31-36-19 Penalty for violations
§ 31-36-20 Disposition of proceeds
§ 31-36-21 Deposit in mail as sufficient notice
§ 31-36-22 Rules and regulations – Forms
§ 31-36-23 Severability
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Rhode Island General Laws > Chapter 31-36 - Motor Fuel Tax

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • Trustee: A person or institution holding and administering property in trust.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.