Rhode Island § 31-36.1-5 § 31-36.1-5. Imposition of tax.

Rhode Island Statutes

§ 31-36.1-5 — § 31-36.1-5. Imposition of tax.

Rhode Island § 31-36.1-5

Title 31Motor and Other vehicles

Ch. 31-36.1Fuel Use Reporting Law

This text of Rhode Island § 31-36.1-5 (§ 31-36.1-5. Imposition of tax.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 31-36.1-5 (2026).

Text

§ 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.
         

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§ 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.