Rhode Island General Laws
Title 31 - Motor and Other Vehicles
Chapter 31-36 - Motor Fuel Tax

Section 31-36-1. - Definitions. - § 31-36-1. Definitions. Terms in this chapter and chapter 37...

Section 31-36-2. - Registration of distributors required. - § 31-36-2. Registration of distributors required. Every distributor shall, before...

Section 31-36-3. - Bond of a motor fuel distributor. - § 31-36-3. Bond of a motor fuel distributor. (a) Before...

Section 31-36-4. - Suspension or revocation of registration. - § 31-36-4. Suspension or revocation of registration. The administrator may...

Section 31-36-5. - Measurement and marking of capacity of vehicles for transportation of fuels. - § 31-36-5. Measurement and marking of capacity of vehicles for...

Section 31-36-6. - Distributors’ sales records. - § 31-36-6. Distributors’ sales records. Every distributor shall keep a...

Section 31-36-7. - Monthly report of distributors — Payment of tax. - § 31-36-7. Monthly report of distributors — Payment of tax....

Section 31-36-8. - Declarations under penalty of perjury. - § 31-36-8. Declarations under penalty of perjury. The oath or...

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

Section 31-36-10. - Repealed. - § 31-36-10. Repealed. History of Section.P.L. 1925, ch. 679, §...

Section 31-36-11. - Interest on delinquent taxes — Actions for collections. - § 31-36-11. Interest on delinquent taxes — Actions for collections....

Section 31-36-11.1. - Interest on overpayments. - § 31-36-11.1. Interest on overpayments. If it shall be determined...

Section 31-36-12. - Tax as debt to state. - § 31-36-12. Tax as debt to state. The tax imposed...

Section 31-36-13. - Exemption and reimbursement for sales to United States or outside state — Emergency sales to other distributors. - § 31-36-13. Exemption and reimbursement for sales to United States...

Section 31-36-13.1. - Other exemptions. - § 31-36-13.1. Other exemptions. Any distributor located in the town...

Section 31-36-14. - Purchase for export by distributor licensed in another state. - § 31-36-14. Purchase for export by distributor licensed in another...

Section 31-36-15. - Refunds of motor fuel tax. - § 31-36-15. Refunds of motor fuel tax. (a)(1) Commercial fishing...

Section 31-36-16. - Payment of tax by persons other than distributors. - § 31-36-16. Payment of tax by persons other than distributors....

Section 31-36-17. - Carriers’ reports of deliveries. - § 31-36-17. Carriers’ reports of deliveries. Every railroad, common carrier,...

Section 31-36-18. - Appeals involving licenses or registrations. - § 31-36-18. Appeals involving licenses or registrations. (a) Any distributor,...

Section 31-36-19. - Penalty for violations. - § 31-36-19. Penalty for violations. Any distributor, purchaser, owner, or...

Section 31-36-20. - Disposition of proceeds. - § 31-36-20. Disposition of proceeds. (a) Notwithstanding any other provision...

Section 31-36-20.1. - Repealed. - § 31-36-20.1. Repealed. History of Section.P.L. 1989, ch. 35, §...

Section 31-36-21. - Deposit in mail as sufficient notice. - § 31-36-21. Deposit in mail as sufficient notice. In the...

Section 31-36-22. - Rules and regulations — Forms. - § 31-36-22. Rules and regulations — Forms. (a) The tax...

Section 31-36-23. - Severability. - § 31-36-23. Severability. The provisions of this chapter and chapter...