§ 31-36-1 Definitions
§ 31-36-2 Registration of distributors required
§ 31-36-3 Bond of a motor fuel distributor
§ 31-36-4 Suspension or revocation of registration
§ 31-36-5 Measurement and marking of capacity of vehicles for transportation of fuels
§ 31-36-6 Distributors’ sales records
§ 31-36-7 Monthly report of distributors – Payment of tax
§ 31-36-8 Declarations under penalty of perjury
§ 31-36-9 Assessment on determination of incorrectness of report or on failure to file report
§ 31-36-10 Repealed
§ 31-36-11 Interest on delinquent taxes – Actions for collections
§ 31-36-11.1 Interest on overpayments
§ 31-36-12 Tax as debt to state
§ 31-36-13 Exemption and reimbursement for sales to United States or outside state – Emergency sales to other distributors
§ 31-36-13.1 Other exemptions
§ 31-36-14 Purchase for export by distributor licensed in another state
§ 31-36-15 Refunds of motor fuel tax
§ 31-36-16 Payment of tax by persons other than distributors
§ 31-36-17 Carriers’ reports of deliveries
§ 31-36-18 Appeals involving licenses or registrations
§ 31-36-19 Penalty for violations
§ 31-36-20 Disposition of proceeds
§ 31-36-20.1 Repealed
§ 31-36-21 Deposit in mail as sufficient notice
§ 31-36-22 Rules and regulations – Forms
§ 31-36-23 Severability

Terms Used In Rhode Island General Laws > Chapter 31-36 - Motor Fuel Tax

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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

  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • Trustee: A person or institution holding and administering property in trust.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.