reglab/housing_qa huggingface dataset:
RI Gen L § 31-34.1-4 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-34.1 - Rental Vehicle Surcharge|Section 31-34.1-4 - False reports - Penalties.

§ 31-34.1-4. False reports — Penalties.Any person making a false report to the tax administrator with the intent to misrepresent the amount of title fees, motor vehicle licensing fees, transfer fees or excise fees paid or the amount of surcharges collected or who knowingly fails to collect the surcharge as required by this section shall be guilty of a misdemeanor and shall upon conviction of each offense be fined not more than one thousand dollars ($1,000) or be imprisoned for not more than one year, or by both fine and imprisonment. In addition to the above penalty, any person convicted of a violation of this section shall forfeit their right to reimbursement for expenses and shall remit the entire six percent (6%) surcharge collected to the state in a manner consistent with § 31-34.1-2.History of Section.P.L. 1994, ch. 150, § 1; P.L. 1996, ch. 100, art. 44, § 1.
RI Gen L § 31-35-1 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-35 - Responsibility of Parking Lots|Section 31-35-1 - Ordinances requiring theft and damage insurance coverage.

§ 31-35-1. Ordinances requiring theft and damage insurance coverage.Each city and town in this state is authorized and empowered to pass ordinances requiring every person, firm, or corporation engaged in the business of parking motor vehicles on outdoor parking lots to take out a blanket insurance, by the terms of which any motor vehicle owner, whose motor vehicle has been left in the outdoor parking lot, in the event of theft of or damage to the motor vehicle, may be recompensed from the insurance for the theft or damages.History of Section.P.L. 1942, ch. 1209, § 1; G.L. 1956, § 31-35-1.
RI Gen L § 31-36-2 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-2 - Registration of distributors required.

§ 31-36-2. Registration of distributors required.Every distributor shall, before continuing or commencing to transact the business of a distributor, apply for registration as a distributor at the office of the tax administrator upon a form to be obtained from the administrator and the administrator. If satisfied as to the facts stated in application, shall register the distributor and issue a certificate of the registration without charge, which registration shall entitle the distributor to continue or to commence to engage in the business within this state.History of Section.P.L. 1925, ch. 679, § 2; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 31-36-2.
RI Gen L § 31-36-3 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-3 - Bond of a motor fuel distributor.

§ 31-36-3. Bond of a motor fuel distributor.(a) Before the division of taxation shall register a distributor as provided in § 31-36-2, the distributor shall deposit with the Division of Taxation a surety bond running to the general treasurer and in form and substance approved by the division, in amount based upon an estimate of the average annual tax to be paid by the distributor as set forth in subsection (b) of this section, with any surety, if any, that the division may require, conditioned to pay any final judgment obtained against the principal named in the bond for failure to pay any and all taxes assessed under the provisions of this chapter. Provided, however, that any distributor that has paid all taxes assessed under this chapter for three (3) consecutive years shall be exempt from depositing a surety bond thereafter as long as the distributor remains in good standing. In the event a distributor fails to remain in good standing the division shall notify the distributor of the requirement to obtain a new surety bond that must be secured within thirty (30) days of said notice. Any distributor that fails to secure the bond as required under this section shall forfeit its certificate of registration, provided for in § 31-36-2, until such time as the division receives proof that the bond has been secured.(b)   AVERAGE ESTIMATE OF ANNUAL TAXES AMOUNT OF BOND   $ 0 to $ 1,000,000 $ 250,000   $ 1,000,001 to $ 1,500,000 $ 350,000   $ 1,500,001 to $ 2,000,000  $ 500,000   $ 2,000,001 to $ 2,500,000 $ 600,000   $ 2,500,001 to $ 3,000,000 $ 700,000   $ 3,000,001 to $ 5,000,000  $ 1,000,000   $ 5,000,001 to $ 10,000,000 $ 2,000,000   $ 10,000,001 to $ 15,000,000 $ 3,000,000   $ 15,000,001 to $ 25,000,000  $ 4,000,000   $ 25,000,001 and Over  $ 5,000,000  (c) In no event shall the amount of the bond in this section exceed five million dollars ($5,000,000).History of Section.P.L. 1925, ch. 679, § 2; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 2; P.L. 1953, ch. 3177, § 1; G.L. 1956, § 31-36-3; P.L. 1962, ch. 63, § 1; P.L. 1978, ch. 165, § 1; P.L. 1996, ch. 100, art. 24, § 1; P.L. 2014, ch. 490, § 1; P.L. 2014, ch. 520, § 1.
RI Gen L § 31-36-4 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-4 - Suspension or revocation of registration.

§ 31-36-4. Suspension or revocation of registration.The administrator may suspend or revoke a registration of any distributor after a hearing, upon not less than five (5) days' notice, for any violation of the provisions of this chapter, and may require a return of the distributor's certificate.History of Section.P.L. 1925, ch. 679, § 2; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 31-36-4.
RI Gen L § 31-36-5 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|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 transportation of fuels.The capacity of every vehicle tank, and each compartment of it used for the transportation of fuels, shall be measured and sealed by an official sealer of weights and measures, and the capacity when so determined shall be plainly printed upon the right hand side of the vehicle tank in letters and numerals not less than one inch (1") in height.History of Section.P.L. 1925, ch. 679, § 3; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 3; G.L. 1956, § 31-36-5.
RI Gen L § 31-36-6 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-6 - Distributors' sales records.

§ 31-36-6. Distributors' sales records.Every distributor shall keep a complete and accurate record of the number of gallons of fuels sold by the distributor and of the number of gallons of fuels used by the distributor, the date of the sales and of any use and, except in the case of retail sales through filling stations operated by the distributor, the names and addresses of the purchasers. The record shall be in a form and contain any information that the administrator may prescribe. Every distributor shall make for every sale of fuels, except retail sales through filling stations operated by the distributor, a written statement in duplicate containing the names and addresses of the distributor and the purchaser, the number of gallons sold and the dates of sale and delivery, one of which shall be delivered to the purchaser and the other retained by the distributor. Each record and statement shall be preserved by the distributor and purchaser for a period of three (3) years, and shall be open to inspection upon demand of the tax administrator or his or her authorized agents.History of Section.P.L. 1925, ch. 679, § 3; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 3; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 31-36-6; P.L. 1967, ch. 181, § 1.
RI Gen L § 31-36-7 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-7 - Monthly report of distributors - Payment of tax.

§ 31-36-7. Monthly report of distributors — Payment of tax.(a) State requirements. Every distributor shall, on or before the twentieth (20th) day of each month, render a report to the tax administrator, upon forms to be obtained from the tax administrator, of the amount (number of gallons) of fuels purchased, sold, or used by the distributor within this state and the amount of fuels sold by the distributor without this state from fuels within this state during the preceding calendar month, and, if required by the tax administrator as to purchases, the name or names of the person or persons from whom purchased and the date and amount of each purchase, and as to sales, the name or names of the person or persons to whom sold and the amount of each sale, and shall pay at the same time to the administrator tax at the rate of thirty-two cents ($0.32) per gallon on all taxable gallons of fuel sold or used in this state.(b) Federal requirements. In the event the federal government requires a certain portion of the gasoline tax to be dedicated for highway improvements, then the state controller is directed to establish a restricted receipt account and deposit that portion of gasoline tax receipts which brings the state into federal compliance.Beginning July 1, 2015, and every other year thereafter, the gasoline tax shall be adjusted by the percentage of increase in the Consumer Price Index for all Urban Consumers (CPI-U) as published by the United States Bureau of Labor Statistics determined as of September 30 of the prior calendar year; said adjustment shall be rounded to the nearest one cent ($.01) increment, provided that the total tax shall not be less than provided for in section (a).History of Section.P.L. 1925, ch. 679, § 4; P.L. 1927, ch. 1033, § 3; P.L. 1929, ch. 1405, § 1; P.L. 1937, ch. 2500, § 1; P.L. 1938, ch. 2626, § 1; G.L. 1938, ch. 45, § 4; P.L. 1939, ch. 745, § 1; P.L. 1947, ch. 1887, art. 4, § 1; G.L. 1956, § 31-36-7; P.L. 1958, ch. 17, art. 5, § 1; P.L. 1960, ch. 77, art. 3, § 1; P.L. 1968, ch. 263, art. 7, § 1; P.L. 1975, ch. 260, art. 8, § 1; P.L. 1981, ch. 186, § 1; P.L. 1982, ch. 9, art. 2, § 1; P.L. 1982, ch. 344, art. 14, § 1; P.L. 1983, ch. 2, art. 9, § 1; P.L. 1985, ch. 181, art. 25, § 2; P.L. 1987, ch. 172, § 1; P.L. 1989, ch. 126, art. 19, § 1; P.L. 1991, ch. 6, art. 17, § 1; P.L. 1993, ch. 138, art. 30, § 1; P.L. 1993, ch. 138, art. 89, § 1; P.L. 1994, ch. 134, § 19; P.L. 1997, ch. 30, art. 7, § 2; P.L. 1998, ch. 31, art. 6, § 2; P.L. 2002, ch. 65, art. 29, § 1; P.L. 2009, ch. 68, art. 16, § 1; P.L. 2014, ch. 145, art. 21, § 4.
RI Gen L § 31-36-8 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-8 - Declarations under penalty of perjury.

§ 31-36-8. Declarations under penalty of perjury.The oath or affirmation required by the provisions of this chapter or chapter 37 of this title as to any report or written statement shall not be required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury. Whoever signs or issues the report or statement containing or verified by the written declaration shall, if the report or statement is willfully false, be guilty of perjury.History of Section.G.L. 1938, ch. 45, § 4; P.L. 1939, ch. 745, § 1; G.L. 1956, § 31-36-8.
RI Gen L § 31-36-10 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-10 - Repealed.

§ 31-36-10. Repealed.History of Section.P.L. 1925, ch. 679, § 6; P.L. 1925, ch. 679, § 4; P.L. 1929, ch. 1405, § 1; P.L. 1937, ch. 2500, § 1; P.L. 1938, ch. 2626, § 1; G.L. 1938, ch. 45, § 4; P.L. 1939, ch. 745, § 1; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 31-36-10; Repealed by P.L. 1967, ch. 181, § 3.
RI Gen L § 31-36-11 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-11 - Interest on delinquent taxes - Actions for collections.

§ 31-36-11. Interest on delinquent taxes — Actions for collections.Any distributor failing to pay the tax provided for in this chapter when payable shall be liable for interest at the annual rate provided by § 44-1-7, as amended, on the amount of the tax from the time when the tax shall become payable until the tax is paid, and suit for the collection of the tax and interest shall be initiated by the tax administrator, under the direction and supervision of the director of administration.History of Section.P.L. 1925, ch. 679, § 6; P.L. 1925, ch. 679, § 4; P.L. 1929, ch. 1405, § 1; P.L. 1937, ch. 2500, § 1; P.L. 1938, ch. 2626, § 1; G.L. 1938, ch. 45, § 4; P.L. 1939, ch. 745, § 1; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 31-36-11; P.L. 1967, ch. 181, § 4; P.L. 1992, ch. 388, § 12.
RI Gen L § 31-36-11.1 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-11.1 - Interest on overpayments.

§ 31-36-11.1. Interest on overpayments.If it shall be determined that an overpayment has been made with respect to the tax provided for in this chapter, the amount of the overpayment shall bear interest at the annual rate established by § 44-1-7.1. The acceptance of the check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest.History of Section.P.L. 1982, ch. 159, § 5; P.L. 1983, ch. 104, § 5.
RI Gen L § 31-36-12 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-12 - Tax as debt to state.

§ 31-36-12. Tax as debt to state.The tax imposed under the provisions of this chapter, together with all penalties, charges, and interest thereon shall also become, from the time the same are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of it.History of Section.G.L. 1938, ch. 45, § 4; P.L. 1939, ch. 745, § 1; G.L. 1956, § 31-36-12.
RI Gen L § 31-36-13 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|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 or outside state — Emergency sales to other distributors.Any person who shall purchase fuels upon which the tax provided in this chapter shall have been paid and shall sell the fuels outside this state or to the United States government, may be reimbursed the amount of the tax in the manner and subject to the conditions provided in this chapter. All claims for reimbursement shall be made under oath to the tax administrator upon forms to be obtained from the tax administrator, within two hundred forty (240) days from the date of the purchase of the fuels, and shall contain any information and proof that the tax administrator may require, that the claimant has paid the tax and that the fuels have been sold by the claimant outside this state or to the United States government. Claims for reimbursement shall be paid by the general treasurer from the general fund upon certification by the tax administrator and with the approval of the controller. However, any distributor shall be exempt from the payment of any tax on fuels sold by the distributor to the United States government or to a person, firm, or corporation who or which shall use the fuel solely for the operation of railroad transportation equipment on fixed rails or tracks, upon the presentation to the tax administrator by the distributor of proof satisfactory to the tax administrator as to the sale. Provided, that any distributor shall be exempt from the payment of any tax on fuels sold by the distributor to another distributor who is registered with the tax administrator.History of Section.P.L. 1925, ch. 679, § 5; P.L. 1930, ch. 1564, § 1; G.L. 1938, ch. 45, § 5; P.L. 1939, ch. 746, § 2; P.L. 1942, ch. 1212, art. 13, § 1; P.L. 1945, ch. 1600, § 1; P.L. 1947, ch. 1975, § 1; P.L. 1953, ch. 3177, § 2; G.L. 1956, § 31-36-13; P.L. 1965, ch. 69, § 1; P.L. 1976, ch. 61, § 1; P.L. 1977, ch. 154, § 1.
RI Gen L § 31-36-13.1 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-13.1 - Other exemptions.

§ 31-36-13.1. Other exemptions.Any distributor located in the town of New Shoreham shall be exempt at the point of purchase from the payment of any tax on fuel sold by the distributor directly, not at a filling station, to a person or entity who may file for a refund or reimbursement of motor fuel tax pursuant to § 31-36-15.History of Section.P.L. 2003, ch. 415, § 1.
RI Gen L § 31-36-14 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-14 - Purchase for export by distributor licensed in another state.

§ 31-36-14. Purchase for export by distributor licensed in another state.Any distributor unlicensed in Rhode Island, who is a licensed distributor in a state outside of Rhode Island, may purchase fuels for export, tax free, after the distributor has first obtained a permit from the administrator for the exportation and shall comply with any rules and regulations that the administrator shall prescribe including the filing of a bond if required by the administrator.History of Section.G.L. 1938, ch. 45, § 5; P.L. 1947, ch. 1975, § 1; G.L. 1956, § 31-36-14; P.L. 1961, ch. 55, § 1; P.L. 1967, ch. 181, § 6.
RI Gen L § 31-36-15 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-15 - Refunds of motor fuel tax.

§ 31-36-15. Refunds of motor fuel tax.(a) (1) Commercial fishing operators who shall use fuels for propelling boats used principally in the business of commercial fishing for which certificates of registration have been issued by the department of environmental management for use in the commercial catching of marine fish, shellfish, or lobsters; (2) persons, firms, or corporations who or which shall use fuel for marine purposes, including in it fuel used in boats operated commercially for carrying passengers or freight but excluding from it fuels used in the operation or propulsion of pleasure craft, and further including persons, firms or corporations who purchase fuel for pumping, intaking, or discharging sea or bay waters for maintaining fish, shellfish, or lobsters; (3) lumber harvesters who shall use fuel for the operation of stationary engines, tractors, and other motor vehicles used in the course of lumbering in the forest or woods and which are not registered for use or used on public highways; (4) water well drillers who shall use fuel for the operation of stationary engines or drilling apparatus in the course of boring or drilling wells and not registered for use on the public highways; (5) farmers who shall use fuel for the operation of stationary engines, tractors, and other motor vehicles which are used in agricultural work on the farm of the claimant and which are not registered for use or used on public highways; (6) manufacturers who use fuels, except gasoline and diesel engine fuel, as industrial raw material and who use diesel engine fuel for the manufacture of power; and (7) municipalities and sewer commissions or their agencies which use fuel in the operation of stationary engines and motor vehicles which are not registered for use on public highways in the operation of sewer treatment plants; may file the claim for reimbursement of tax in the same manner as prescribed in § 31-36-13, and shall be reimbursed by the state upon proof satisfactory to the tax administrator that the fuel was used as prescribed in this section.(b) No claim shall be filed if the reimbursement sought to be obtained amounts to less than one dollar ($1.00).History of Section.P.L. 1925, ch. 679, § 5; P.L. 1929, ch. 1405, § 1; P.L. 1930, ch. 1564, § 1; G.L. 1938, ch. 45, § 5; P.L. 1939, ch. 746, § 2; P.L. 1940, ch. 871, § 1; P.L. 1945, ch. 1600, § 1; P.L. 1947, ch. 1975, § 1; P.L. 1948, ch. 2095, § 1; P.L. 1949, ch. 2369, § 1; G.L. 1956, § 31-36-15; P.L. 1964, ch. 184, § 1; P.L. 1967, ch. 181, § 5; P.L. 1977, ch. 154, § 1; P.L. 1978, ch. 402, § 1; P.L. 1988, ch. 381, § 1; P.L. 1996, ch. 147, § 1; P.L. 1996, ch. 205, § 1.
RI Gen L § 31-36-16 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-16 - Payment of tax by persons other than distributors.

§ 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.
RI Gen L § 31-36-17 (2021)
2021 Rhode Island General Laws|Title 31 - Motor and Other Vehicles|Chapter 31-36 - Motor Fuel Tax|Section 31-36-17 - Carriers' reports of deliveries.

§ 31-36-17. Carriers' reports of deliveries.Every railroad, common carrier, or person delivering fuels into this state shall immediately report the delivery in writing to the state administrator, stating the names and addresses of the consignor and the consignee, the date and place of delivery, and the number of gallons delivered.History of Section.P.L. 1925, ch. 679, § 6; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 6; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 31-36-17.