Chapter

Motor Fuel Tax

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 Laws § 31-36-10— Repealed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 Laws § 31-36-20.1— Repealed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