§ 31-36.1-14. Average consumption.
In the absence of adequate records or other evidence satisfactory to the administrator, showing the number of miles operated by a motor carrier’s qualified motor vehicles per gallon of motor fuel, the motor vehicle shall be deemed to have consumed one gallon of motor fuel for each four (4) miles operated, as prescribed by the International Fuel Tax Agreement.
History of Section.P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1.
Structure Rhode Island General Laws
Title 31 - Motor and Other Vehicles
Chapter 31-36.1 - Fuel Use Reporting Law
Section 31-36.1-1. - Statement of purpose.
Section 31-36.1-2. - Definitions.
Section 31-36.1-3. - Motor carrier license and identification — Temporary licenses.
Section 31-36.1-4. - Motor carrier license and identification revocation.
Section 31-36.1-5. - Imposition of tax.
Section 31-36.1-6. - Bond requirement.
Section 31-36.1-7. - Discharge of surety.
Section 31-36.1-9. - Enforcement powers of the administrator.
Section 31-36.1-10. - Repealed.
Section 31-36.1-11. - Return requirements.
Section 31-36.1-13. - Computation of tax by administrator.
Section 31-36.1-14. - Average consumption.
Section 31-36.1-15. - Credit on tax — Refund.
Section 31-36.1-16. - Reciprocity.
Section 31-36.1-17. - Penalties.