reglab/statecodes huggingface dataset:
2023 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.
2023 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 - Repealed.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 Repealed.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 P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 31-36-10; Repealed by P.L. 1967, ch. 181, § 3.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36 - Motor Fuel Tax › Section 31-36-18. - Appeals involving licenses or registrations.

§ 31-36-18. Appeals involving licenses or registrations.
(a)
Any distributor, owner, or person aggrieved by any order of the administrator made under the provisions of this chapter or chapter 37 of this title, involving the issuance, suspension, or revocation of a license, permit, or certificate of registration or any other matter (but not including assessments of taxes, interest, and penalties) may appeal the order to the sixth division of the district court by filing within thirty (30) days from the date of the notice to the distributor, owner, or person of the issuance of the order appealed from, a petition in the court stating the grounds upon which the appeal is taken.
(b)
Upon the filing of the petition, the court shall cause thirty (30) days’ notice of the pendency of it to be given to the administrator by serving the administrator in the manner in which subpoenas in equity are served, with a certified copy of the petition, and the petition shall follow the course of equity so far as the same is applicable. Upon hearing the petition the court may review the evidence taken at a hearing, investigator and examiner’s reports, or other information upon which the administrator’s action was taken, and may in its discretion, affirm or overrule or modify the order of the administrator. The taking of the appeal shall not operate as a stay of the order of the administrator from which the appeal is taken, and the order shall remain in full force and effect during the dependency of the appeal unless otherwise ordered by the court.
(c)
A party aggrieved by a final order of the court may seek review of the order in the Supreme Court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
History of Section.
P.L. 1925, ch. 679, § 11; P.L. 1929, ch. 1405, § 2; G.L. 1938, ch. 45, § 7; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 31-36-18; P.L. 1967, ch. 181, § 7; P.L. 1976, ch. 140, § 16; P.L. 1982, ch. 388, § 21.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36 - Motor Fuel Tax › Section 31-36-19. - Penalty for violations.

§ 31-36-19. Penalty for violations.
Any distributor, purchaser, owner, or other person who fails or refuses to furnish any report or statement required to be made, or who fails or refuses to furnish any other data required by the tax administrator, or who files any false or fraudulent report, or who violates any provision of this chapter or chapter 37 of this title for which no other penalty is provided, shall be guilty of a felony, and shall for each offense be fined not more than ten thousand dollars ($10,000) or be imprisoned for not exceeding one year, or be punished by both fine and imprisonment.
History of Section.
P.L. 1925, ch. 679, § 6; P.L. 1925, ch. 679, § 12; P.L. 1929, ch. 1405, § 2; G.L. 1938, ch. 45, § 8; G.L. 1956, § 31-36-19; P.L. 1967, ch. 181, § 8; P.L. 1986, ch. 103, § 11.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › 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.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36 - Motor Fuel Tax › Section 31-36-21. - Deposit in mail as sufficient notice.

§ 31-36-21. Deposit in mail as sufficient notice.
In the administration of this chapter and chapter 37 of this title, the requirement that the tax administrator give notice by mail shall be fulfilled by the depositing in any United States post office of the notice, either as ordinary, registered, or certified mail, directed to the latest address of the person concerned which shall have been filed with the tax administrator. It shall be the responsibility of each person liable for any tax under these chapters to keep the tax administrator informed of his or her correct address.
History of Section.
P.L. 1967, ch. 181, § 9.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36 - Motor Fuel Tax › Section 31-36-22. - Rules and regulations — Forms.

§ 31-36-22. Rules and regulations — Forms.
(a)
The tax administrator shall prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter and chapter 37 of this title. These rules and regulations, when reasonably designed to carry out the intent and purpose of these chapters, shall be prima facie evidence of their proper interpretation. The rules and regulations may from time to time be amended, suspended, or revoked, in whole or in part, by the tax administrator.
(b)
The tax administrator shall prescribe, and shall furnish, any forms necessary or proper for the administration of these chapters.
History of Section.
P.L. 1967, ch. 181, § 9; P.L. 2009, ch. 129, § 1; P.L. 2009, ch. 168, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36 - Motor Fuel Tax › Section 31-36-23. - Severability.

§ 31-36-23. Severability.
The provisions of this chapter and chapter 37 of this title are declared to be severable. In case any part, section, or provision of these chapters is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or otherwise affected.
History of Section.
P.L. 1967, ch. 181, § 9.
2023 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.

§ 31-36.1-1. Statement of purpose.
The purpose of this chapter is to assure the payment of tax on fuel consumed by motor carriers in propelling qualified motor vehicles on the public highways in Rhode Island.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-2. - Definitions.

§ 31-36.1-2. Definitions.
Terms used in this chapter shall be construed to have the meanings provided for in § 31-36-1 and as follows:
(1)
“Administrator” means the tax administrator.
(2)
“Bond” means:
(i)
A bond duly executed by a motor carrier as principal with a corporate surety qualified under the provisions of the laws of this state, which bond shall be payable to this state, conditioned upon the basic performance of all requirements of this chapter, including the payment of all taxes, penalties and other obligations of the motor carrier arising out of this tax; or
(ii)
A deposit with the state treasury by the motor carrier under any terms and conditions that the administrator may prescribe, in like amount of lawful money of the United States or bonds, or other obligations of the United States, this state, or any county of this state, of an actual market value not less than the amount so fixed by the administrator.
(3)
“Jurisdiction” means a state of the United States of America, the District of Columbia, a province or territory of Canada, or a state of the United Mexican States.
(4)
“Motor carrier” means every person, association of persons, firm, or corporation, or any other legal entity, wherever resident or located, who operates or causes to be operated qualified motor vehicles on the public highways of this state.
(5)
“Qualified motor vehicles” means a motor vehicle used, designed or maintained for transportation of persons or property and:
(A)
Having two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.) or 11,797 kilograms; or
(B)
Having three (3) or more axles regardless of weight; or
(C)
Is used in combination, when the weight of such combination exceeds twenty-six thousand pounds (26,000 lbs.) or 11,797 kilograms gross vehicle or registered gross vehicle weight. Qualified motor vehicle does not include recreational vehicles.
(6)
“Recreational vehicle” means vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
(7)
“Use” means the consumption by a motor carrier of fuels in the propulsion of qualified motor vehicles over the highways of this state unless the fuel consumed is specifically excluded by law from the tax.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1982, ch. 307, § 1; P.L. 1996, ch. 173, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-3. - Motor carrier license and identification — Temporary licenses.

§ 31-36.1-3. Motor carrier license and identification — Temporary licenses.
(a)
Each carrier operating a qualified motor vehicle in two (2) or more jurisdictions shall apply to the administrator for a motor carrier fuel use license upon forms approved by the administrator and there shall be no fee for this license. The license shall remain in effect until surrendered or revoked under the provisions of § 31-36.1-4. The tax administrator shall, in addition, provide identification devices in the quantity requested to each licensed motor carrier. One such device must be displayed on the exterior portion of each side of the cab of each qualified motor vehicle. Identification devices shall be issued each year by the administrator and shall be displayed on or before March 1.
(b)
The administrator may refuse to issue a license if the application for it:
(1)
Is filed by a motor carrier whose license at any time theretofore has been revoked by the administrator.
(2)
Contains any misrepresentation, misstatement, or omission of material information required by the application.
(3)
Is filed by some other motor carrier as a subterfuge of the real motor carrier in interest whose license or registration previously has been revoked for cause by the administrator.
(4)
Is filed by any motor carrier who is delinquent in the payment of any fee, tax, penalty, or other amount due the administrator for its account.
The finding may be made by the administrator after granting the applicant a hearing of which the applicant shall be given ten (10) days’ notice in writing, and in which the applicant shall have the right to appear in person or by counsel and present testimony.
(c) Temporary license.
Upon application to the administrator, an unlicensed motor carrier may obtain a temporary license which will authorize one qualified motor vehicle to be operated on the highways of this state, for a period not to exceed ten (10) days, without compliance with the fees imposed in this section, the tax imposed in § 31-36.1-5, and the bond required in § 31-36.1-6. There shall be no fee for this license.
(d)
The administrator may adopt rules and regulations specifying the conditions under which temporary licenses will be issued and providing for their issuance.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1982, ch. 307, § 1; P.L. 1987, ch. 118, art. 18, § 1; P.L. 2006, ch. 246, art. 22, § 1; P.L. 2019, ch. 88, art. 3, § 3.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-4. - Motor carrier license and identification revocation.

§ 31-36.1-4. Motor carrier license and identification revocation.
The administrator may revoke the license and identification devices of a motor carrier which refuses or neglects to comply with any provision of this chapter or any regulation pursuant to this chapter. Before revoking the license and identification devices, the administrator shall send notice by registered or certified mail to the licensee at his or her address of record ordering the licensee to appear in the office of the administrator on a date not less than ten (10) days after mailing the notice, and show cause why the licensee’s license and identification devices should not be revoked.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-5. - Imposition of tax.

§ 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.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-6. - Bond requirement.

§ 31-36.1-6. Bond requirement.
Notwithstanding provisions to the contrary, the tax administrator, pursuant to rules and regulations adopted by the tax administrator, in his or her discretion, may require a motor carrier to post a bond. Such bond shall be consistent with the provisions of the International Fuel Tax Agreement.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1989, ch. 44, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-7. - Discharge of surety.

§ 31-36.1-7. Discharge of surety.
Any surety on a bond furnished by a motor carrier shall be discharged from any liability to the state accruing on the bond after expiration of sixty (60) days from the date which the surety shall have filed with the administrator a written request to be released and discharged, but not from liability already accrued before the expiration of the sixty (60) day period. The administrator, upon receipt of the request, shall promptly notify the motor carrier who furnished the bond in question. Unless the motor carrier, prior to the expiration of the sixty (60) day period, files a new bond satisfactory to the administrator, the administrator shall immediately revoke the motor carrier’s license and identification devices.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-8. - Records.

§ 31-36.1-8. Records.
Each motor carrier shall make available in this state and retain for a period of not less than four (4) years, any records that may be prescribed and in the manner required by the administrator or the International Fuel Tax Agreement, as are reasonably necessary to substantiate the quarterly returns required by § 31-36.1-11. The administrator or the administrator’s agents may examine the books, papers, records, and equipment of any motor carrier during normal business hours in order to determine whether the motor fuel taxes due under this chapter are properly reported and paid. If the records required by this section are not maintained instate, the motor carrier shall either produce the records at a point instate for audit purposes, or provide transportation and reasonable substance for an auditor to audit the records at that point where the records are maintained by the motor carrier.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-9. - Enforcement powers of the administrator.

§ 31-36.1-9. Enforcement powers of the administrator.
(a)
The administrator may, in the enforcement of this chapter, hold hearings and take testimony, and for those purposes may issue subpoenas and compel attendance of witnesses, and may conduct investigations which the administrator deems necessary.
(b)
The tax administrator is authorized to avail him or herself of the services of the state police, the department of revenue, and the public utilities commission in enforcing the provisions of this chapter.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1982, ch. 307, § 1; P.L. 2008, ch. 98, § 25; P.L. 2008, ch. 145, § 25.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-10. - Repealed.

§ 31-36.1-10. Repealed.
History of Section.
P.L. 1981, ch. 220, § 1; Repealed by P.L. 2006, ch. 246, art. 22, § 1, effective June 30, 2006.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-11. - Return requirements.

§ 31-36.1-11. Return requirements.
Every motor carrier subject to the tax imposed by this chapter shall on or before the last day of April, July, October, and January of every year make to the administrator any returns of its operations during the quarter ending the last day of the preceding month that the administrator may require and any other reports from time to time that the administrator may deem necessary.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1987, ch. 118, art. 18, § 2; P.L. 1987, ch. 173, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-12. - Inspection of books and records by administrator — Agreements with other jurisdictions for cooperative audits.

§ 31-36.1-12. Inspection of books and records by administrator — Agreements with other jurisdictions for cooperative audits.
(a)
The tax administrator and the administrator’s authorized agents and representatives may, at any reasonable time, inspect the books and records of any motor carrier subject to the tax imposed by this chapter. The administrator may enter into agreements with the appropriate authorities of other jurisdictions having statutes similar to this chapter for the cooperative audit of motor carrier reports and returns.
(b)
In performing the audit or part of it, the officers and employees of the other jurisdiction or jurisdictions shall be deemed authorized agents of this state for that purpose, and the audits or parts of it shall have the same effect as similar audits or parts of them made by the division of taxation.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-13. - Computation of tax by administrator.

§ 31-36.1-13. Computation of tax by administrator.
(a)
If the administrator is not satisfied with any report or return of a motor carrier subject to the tax imposed by this chapter, or with the amount of the tax to be paid by the motor carrier, the administrator may compute and assess the amount of the tax on the basis of facts contained in the report and return or on the basis of any other information available to the administrator. One or more deficiency assessments may be made with respect to any return for the tax imposed by this chapter.
(b)
The amount of the deficiency assessment, exclusive of penalties, shall bear interest at the annual rate provided by § 44-1-7, as amended, from the last day of the month succeeding the quarterly period for which the amount of any portion of it should have been returned until the date of payment.
(c)
If any part of the deficiency for which a deficiency assessment is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the deficiency assessment shall be added to it. If any part of the deficiency for which a deficiency assessment is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the deficiency assessment shall be added to it.
(d)
The administrator shall give written notice to any motor carrier of the deficiency assessment. If the notice is served by mail, it shall be addressed to the motor carrier at the address appearing in the records of the division of taxation. Except in the case of fraud, intent to evade the provisions of this chapter, or failure to submit a return, the notice of a deficiency assessment shall be mailed within three (3) years after the last day of the month following the quarterly period for which the amount is assessed or within three (3) years after the return for the period is filed, whichever is later.
(e)
If, prior to the expiration of the time prescribed in subsection (d) of this section for the mailing of the notice of a deficiency assessment, the taxpayer has consented in writing to the mailing of notice after that time, the notice may be mailed at any time prior to the expiration of the period agreed upon for the mailing. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1992, ch. 388, § 13; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-14. - Average consumption.

§ 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.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-15. - Credit on tax — Refund.

§ 31-36.1-15. Credit on tax — Refund.
(a)
Every motor carrier shall be entitled to a credit on the tax equivalent to the rate per gallon of the tax in effect under chapter 36 of this title, on all motor fuel purchased by the carrier within this state for use in its operations without this state and upon which motor fuel the tax imposed by the laws of this state has been paid by the carrier. Evidence of the payment of the tax in any form that may be required by, or is satisfactory to, the state tax administrator, shall, be furnished by the carrier claiming the credit allowed in this chapter.
(b)
When the amount of the credit provided in this chapter, to which any motor carrier is entitled for any quarter exceeds the amount of the tax for which the carrier is liable for the same quarter, the excess may, under the regulations of the tax administrator and the International Fuel Tax Agreement be allowed as a credit on the tax for which the carrier would be otherwise liable for any of the eight (8) succeeding quarters.
(c)
The licensee shall receive, on request, a cash refund of any accumulated credits. All requests for refunds of credit balances must be filed in writing.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1986, ch. 427, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-16. - Reciprocity.

§ 31-36.1-16. Reciprocity.
The tax administrator may enter the International Fuel Tax Agreement or other cooperative compacts or agreements with other states or jurisdictions to permit base state or base jurisdiction licensing of persons using motor fuel in this state. Those agreements may provide for the cooperation and assistance among member states in the administration and collection of motor fuel tax, including, but not limited to, exchanges of information, auditing and assessing of interstate carriers and suppliers, and any other activities necessary to further uniformity.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1994, ch. 165, § 1; P.L. 2006, ch. 246, art. 22, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-17. - Penalties.

§ 31-36.1-17. Penalties.
(a)
Any motor carrier failing to secure or display upon demand the license or identification device required in § 31-36.1-3, or under the International Fuel Tax Agreement shall be guilty of a civil violation and subject to a fine not exceeding: (1) eighty-five dollars ($85.00) for the first offense and (2) not exceeding one hundred dollars ($100) for subsequent offenses. Any motor carrier willfully violating any other provisions of this chapter shall be deemed guilty of a civil violation and subject to a fine not exceeding one hundred dollars ($100) for the first offense and not exceeding five hundred dollars ($500) for subsequent offenses.
(b) Filing of a false statement to obtain credit or refund.
Any person who willfully and knowingly makes a false statement orally, in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining, attempting to obtain, or to assist any other person, partnership, or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter, shall be fined not less than five thousand dollars ($5,000) nor more than ten thousand dollars ($10,000), or be imprisoned not more than one year, or both.
(c) Failure to file return or pay tax.
When any motor carrier fails to file a return within the time prescribed by this chapter for the filing of it or fails to pay the amount of taxes due when they are payable, a penalty of ten percent (10%) or fifty dollars ($50.00), whichever is greater, shall be added to the amount of the tax due, and the penalty shall immediately accrue, and the tax shall bear interest at the annual rate provided by § 44-1-7, as amended, until the tax is paid. The tax administrator may waive all or part of the penalties provided in this chapter when it is proved to the tax administrator’s satisfaction that the failure to file the return or pay the taxes on time was due to reasonable cause.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 1986, ch. 103, § 12; P.L. 1992, ch. 388, § 13; P.L. 1996, ch. 173, § 1; P.L. 1999, ch. 218, art. 6, § 15; P.L. 2002, ch. 58, § 9; P.L. 2006, ch. 246, art. 22, § 1; P.L. 2008, ch. 100, art. 12, § 13.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-18. - Disposition of proceeds.

§ 31-36.1-18. Disposition of proceeds.
All money collected under the provisions of this chapter shall be deposited in the intermodal surface transportation fund as established in § 31-36-20.
History of Section.
P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1; P.L. 2016, ch. 142, art. 13, § 8.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.1 - Fuel Use Reporting Law › Section 31-36.1-19. - Out-of-state vehicles.

§ 31-36.1-19. Out-of-state vehicles.
When under the laws of any other jurisdiction, any tax, license, fee, or other obligation in addition to any imposed by Rhode Island, are imposed on motor vehicles registered in Rhode Island, the same tax, license, fee, or other obligation may be imposed on vehicles from those states by Rhode Island.
History of Section.
P.L. 1981, ch. 220, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.2 - Promotion of Biofuels Act of 2011 › Section 31-36.2-1. - Short title.

§ 31-36.2-1. Short title.
This chapter shall be known and may be cited as the “Promotion of Biofuels Act of 2011.”
History of Section.
P.L. 2011, ch. 379, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.2 - Promotion of Biofuels Act of 2011 › Section 31-36.2-2. - Biofuels study commission established.

§ 31-36.2-2. Biofuels study commission established.
(a) Membership.
There is hereby established a special study commission to study the feasibility and effectiveness of various forms of incentives to promote the development and use of advanced biofuels in the state including, but not limited to: production credits, the production and harvesting of woody biomass or woody residue, feedstock incentives, and direct consumer credits for the use of advanced biofuels in various applications. Said commission shall be known as the Biofuels Study Commission and shall be comprised of fifteen (15) members: five (5) of whom shall be members of the house of representatives, not more than four (4) from the same political party, to be appointed by the speaker of the house of representatives; three (3) of whom shall be members of the senate, not more than two (2) from the same political party, to be appointed by the senate president; one of whom shall be the director of the department of environmental management, or his or her designee; one of whom shall be employed by an independent organization in the field of the environment and fuels, to be appointed by the speaker of the house; one of whom shall be the director of the office of energy resources, or his or her designee; three (3) of whom shall be employed by companies that work in and/or who themselves work in the field of advanced biofuels, to be appointed by the speaker of the house of representatives; and one of whom shall be from the University of Rhode Island cooperative extension, to be appointed by the speaker of the house of representatives.
(b) Purpose.
The purpose of the commission shall be to investigate and develop a strategy to increase the use of advanced biofuels as alternatives to conventional carbon-based fuels by the state, its agencies and political subdivisions and regional transit authorities, and also to promote the use of such fuels in all sectors of the state, both private and public. In conducting its investigation and study, the commission shall consider biofuel incentive programs in other states and the states’ relative competitiveness in the field.
(c) Information furnished.
All departments and agencies of the state shall furnish any advice and information, documentary and otherwise, to the commission and its agents that is deemed necessary or desirable by the commission to facilitate the purposes of this chapter.
(d)
The commission shall report to the general assembly on the results of its investigations and study and its recommendations, if any, on or before January 23, 2012, and at least every two (2) years thereafter on its continued findings and the results of its studies, and shall make such recommendations to the general assembly as it deems advisable.
History of Section.
P.L. 2011, ch. 379, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.2 - Promotion of Biofuels Act of 2011 › Section 31-36.2-3. - Further study purposes of biofuels study commission.

§ 31-36.2-3. Further study purposes of biofuels study commission.
(a)
The biofuels study commission established pursuant to the provisions of this chapter shall explore the possibility of developing and entering into, to the extent possible, an agreement among those states participating in the Regional Greenhouse Gas Initiative, for the purpose of implementing a low carbon fuel standard (hereinafter referred to as “LCFS”), for transportation fuels. Provided, the commission is not authorized to, nor shall the commission enter into any form of agreement, contract, compact, memorandum of understanding, or similar document or arrangement.
(b)
By way of guidance, in developing proposed agreements, such agreements should seek to provide for the following, when reasonably possible:
(1)
That LCFS shall be measured on a full fuels lifecycle basis;
(2)
That LCFS may be met through market-based methods by which providers exceeding the performance required by an LCFS shall receive credits that may be applied to future obligations or traded to providers not meeting the LCFS;
(3)
That agreement shall establish a declining standard for greenhouse gas emissions measured in CO2-equivalent grams per unit of fuel energy sold, sufficient to achieve a ten percent (10%) reduction in the carbon content of all passenger vehicle fuels sold in participating states; and
(4)
That the state shall, with the other states participating in the agreement, examine the regulations and implementation of a low carbon fuel standard in California and other states and consider ways to coordinate and issue public findings on both such matters, and if applicable, use in the agreement the life-cycle analysis methods employed by the California Air Resources Board to determine the carbon intensity of fuel. The state shall, with other states, adopt life-cycle emissions accounting standards that are consistent with the EPA’s recently revised regulations for the federal renewable fuel standard.
History of Section.
P.L. 2011, ch. 379, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-36.2 - Promotion of Biofuels Act of 2011 › Section 31-36.2-4. - Biofuels as alternatives to carbon-based fuels.

§ 31-36.2-4. Biofuels as alternatives to carbon-based fuels.
(a)
In addition to the preceding provisions of this chapter, the biofuels study commission shall investigate and develop a strategy to increase the use of advanced biofuels as alternatives to conventional carbon-based fuels by the state, its agencies and political subdivisions and regional transit authorities.
(b)
The commission shall develop strategies to increase the use of advanced biofuels by the state, its agencies and political subdivisions and regional transit authorities and methods to advance those strategies. Methods to be considered shall include, but not be limited to: financing mechanisms including grants, loans and other incentive programs for group procurement of advanced biofuels, vehicles using advanced biofuels and distribution infrastructure and technical assistance.
History of Section.
P.L. 2011, ch. 379, § 1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-37 - Retail Sale of Gasoline › Section 31-37-1. - Filling station license.

§ 31-37-1. Filling station license.
Every owner shall, before continuing or commencing to transact the business of operating a filling station, obtain from the tax administrator a license for each filling station operated. Applications for the licenses shall be made to the tax administrator on forms to be obtained from the administrator and the administrator, if satisfied as to the facts stated in the application, shall issue a license for the filling station, which license shall entitle the owner to continue or commence to engage in the business within the state provided the owner shall have complied with all ordinances or other local regulations respecting the location of pumps.
History of Section.
P.L. 1925, ch. 679, § 13; P.L. 1929, ch. 1405, § 2; G.L. 1938, ch. 45, § 9; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 31-37-1.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-37 - Retail Sale of Gasoline › Section 31-37-2. - Refusal, suspension, or revocation of license.

§ 31-37-2. Refusal, suspension, or revocation of license.
The administrator may for cause refuse any application for a license for a filling station and may for cause suspend or revoke any license issued by the administrator under the provisions of this chapter after an opportunity for a hearing of the applicant or licensee has been afforded.
History of Section.
P.L. 1925, ch. 679, § 13; P.L. 1929, ch. 1405, § 2; G.L. 1938, ch. 45, § 9; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 31-37-2.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-37 - Retail Sale of Gasoline › Section 31-37-3. - Filling station records.

§ 31-37-3. Filling station records.
The owner of every filling station, at the filling station, shall keep a record of the number of gallons of fuels purchased, sold, and used by the owner, from whom purchased, and the date of the purchases. These records shall be preserved for three (3) years and shall be open to the inspection of the investigators and examiners of the division of taxation upon demand.
History of Section.
P.L. 1925, ch. 679, § 14; P.L. 1929, ch. 1405, § 2; G.L. 1938, ch. 45, § 10; P.L. 1940, ch. 871, § 2; G.L. 1956, § 31-37-3; P.L. 1967, ch. 181, § 10.
2023 Rhode Island General Laws › Title 31 - Motor and Other Vehicles › Chapter 31-37 - Retail Sale of Gasoline › Section 31-37-4. - Inspection of pumps and tanks.

§ 31-37-4. Inspection of pumps and tanks.
The division of taxation may cause its investigators and examiners to make inspections and examinations of filling stations, pumps, measuring devices, storage tanks, and tanks on motor vehicles.
History of Section.
P.L. 1925, ch. 679, § 16; P.L. 1929, ch. 1405, § 2; P.L. 1937, ch. 2510, § 3; G.L. 1938, ch. 45, § 11; P.L. 1940, ch. 871, § 2; G.L. 1956, § 31-37-4.