Rhode Island General Laws
Chapter 31-36 - Motor Fuel Tax
Section 31-36-20.1. - Repealed.

§ 31-36-20.1. Repealed.
History of Section.P.L. 1989, ch. 35, § 2; Repealed by P.L. 1998, ch. 31, art. 6, § 3, effective July 1, 1998.

Structure Rhode Island General Laws

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 31-36-9. - Assessment on determination of incorrectness of report or on failure to file report.

Section 31-36-10. - Repealed.

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. - Exemption and reimbursement for sales to United States or outside state — Emergency sales to other distributors.

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 - Repealed.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.

Section 31-36-22. - Rules and regulations — Forms.

Section 31-36-23. - Severability.