Rhode Island General Laws 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.
Terms Used In Rhode Island General Laws 31-36.1-14
- Administrator: means the tax administrator. See Rhode Island General Laws 31-36.1-2
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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. See Rhode Island General Laws 31-36.1-2
- Motor vehicle: means any vehicle driven or drawn by mechanical power for use on the public streets, roads, and highways;
(2) "Odometer" means an instrument for measuring and recording the actual distance a motor vehicle travels while in operation;
(3) "Person" means any individual, sole proprietorship, partnership, corporation, or business trust including, but not limited to, private individuals and motor vehicle dealers, both wholesale and retail, whether the private individual or dealer is a dealer in the ordinary course of business or not;
(4) "Repair and replacement" means to restore to a sound working condition by replacing the instrument or any part thereof or by correcting what is inoperative;
(5) "Transfer" means to acquire ownership by purchase, gift, bequest, or any other means. See Rhode Island General Laws 31-23.2-2
- 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. See Rhode Island General Laws 31-36.1-2