§ 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.
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 - Repealed.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.