94 chapters · 1,465 sections in this title.
R.I. Gen. Laws § 31-36.1-1. Statement of purpose
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The purpose of this chapter is to assure the payment of tax on fuel consumed by motor carriers in propelling qualified motor vehicles on the public highways in Rhode Island.
R.I. Gen. Laws § 31-36.1-11. Return requirements
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Every motor carrier subject to the tax imposed by this chapter shall on or before the last day of April, July, October, and January of every year make to the administrator any returns of its operations during the quarter ending the last day of the preceding month that the adminis…
R.I. Gen. Laws § 31-36.1-12. Inspection of books and records by administrator — Agreements with other jurisdictions for cooperative audits
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(a) The tax administrator and the administrator’s authorized agents and representatives may, at any reasonable time, inspect the books and records of any motor carrier subject to the tax imposed by this chapter. The administrator may enter into agreements with the appropriate aut…
R.I. Gen. Laws § 31-36.1-13. Computation of tax by administrator
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(a) If the administrator is not satisfied with any report or return of a motor carrier subject to the tax imposed by this chapter, or with the amount of the tax to be paid by the motor carrier, the administrator may compute and assess the amount of the tax on the basis of facts c…