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

Rhode Island Statutes

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

Rhode Island·Title 31 Motor and Other vehicles·Ch. 31-36 Motor Fuel Tax

§ 31-36-7. Monthly report of distributors — Payment of tax.
(a) State requirements.
(1) 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
           

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

(a) State requirements.

(1) 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 for periods ending on or before June 30, 2025.

(2) Every distributor shall, on or before the twentieth 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 forty cents ($0.40) per gallon on all taxable gallons of fuel sold or used in this state for periods beginning on or after July 1, 2025.

(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.

(1) Beginning July 1, 2015, and every other year thereafter, through June 30, 2025, 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 subsection (a)(1).

(2) Beginning July 1, 2027, 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 two (2) prior calendar years; said adjustment shall be rounded to the nearest one cent ($0.01) increment; provided that, the total tax shall not be less than provided for in subsection (a)(2).

Rhode Island § 31-36-7 (§ 31-36-7. Monthly report of distributors — Payment of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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; P.L. 2025, ch. 278, art. 11, § 8, effective July 1, 2025.