§ 31-36-16. Payment of tax by persons other than distributors.
Any person who shall receive fuels in any form and under any circumstances that shall preclude the collection of the tax provided for in this chapter, from the distributors, and shall then sell or use the fuels in any manner and under any circumstances that shall render the sale or use subject to the tax, shall be considered as a distributor, and shall make the same report, pay the same taxes, and be subject to all other provisions of this chapter relating to a distributor of the fuels; excepting, that the requirements under this chapter for the filing of a bond shall be discretionary with the tax administrator, and if the bond is required to be filed it shall be in an amount not to exceed seventy-five thousand dollars ($75,000).
History of Section.P.L. 1925, ch. 679, § 6; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 6; P.L. 1953, ch. 3177, § 3; G.L. 1956, § 31-36-16; P.L. 1996, ch. 100, art. 24, § 1.
Structure Rhode Island General Laws
Title 31 - Motor and Other Vehicles
Chapter 31-36 - Motor Fuel Tax
Section 31-36-1. - Definitions.
Section 31-36-2. - Registration of distributors required.
Section 31-36-3. - Bond of a motor fuel distributor.
Section 31-36-4. - Suspension or revocation of registration.
Section 31-36-5. - Measurement and marking of capacity of vehicles for transportation of fuels.
Section 31-36-6. - Distributors’ sales records.
Section 31-36-7. - Monthly report of distributors — Payment of tax.
Section 31-36-8. - Declarations under penalty of perjury.
Section 31-36-11. - Interest on delinquent taxes — Actions for collections.
Section 31-36-11.1. - Interest on overpayments.
Section 31-36-12. - Tax as debt to state.
Section 31-36-13.1. - Other exemptions.
Section 31-36-14. - Purchase for export by distributor licensed in another state.
Section 31-36-15. - Refunds of motor fuel tax.
Section 31-36-16. - Payment of tax by persons other than distributors.
Section 31-36-17. - Carriers’ reports of deliveries.
Section 31-36-18. - Appeals involving licenses or registrations.
Section 31-36-19. - Penalty for violations.
Section 31-36-20. - Disposition of proceeds.
Section 31-36-20.1. - Repealed.
Section 31-36-21. - Deposit in mail as sufficient notice.