§ 44-34-1. Motor vehicle and trailer excise tax. There is created an excise tax on motor vehicles for the state of Rhode Island. The cities and towns are authorized to administer and collect the excise on registered motor vehicles and trailers in lieu of property tax. History of Section.P.L. 1978, ch. 341, § 3; P.L. […]
§ 44-34-10 — 44-34-10.2. Repealed. History of Section.P.L. 1984, ch. 381, art. I, § 2; Repealed by P.L. 1986, ch. 415, § 2.
§ 44-34-11. Rhode Island vehicle value commission. (a) There is hereby authorized, created, and established the “Rhode Island vehicle value commission” whose function it is to establish presumptive values of vehicles and trailers subject to the excise tax. (b) The commission shall consist of the following seven (7) members as follows: (1) The director of […]
§ 44-34-12. Cooperation of state agencies. The department of revenue shall provide space and secretarial and clerical services to the Rhode Island vehicle value commission without charge to the commission. The department of transportation, and the department of revenue shall provide, consistent with law, information that is in their possession, which the commission determines to […]
§ 44-34-13. Tax exemption on vehicles adapted for persons who are disabled. (a) The city or town councils of the various cities and towns may, by ordinance, exempt from taxation up to fifty percent (50%) of the value of any motor vehicle that is necessary to transport a family member with a disability or where […]
§ 44-34-14. Exemption for certain vehicles in the town of Warren. The town of Warren may by ordinance exempt from the tax imposed by this chapter in an amount not to exceed one hundred dollars ($100) motor vehicles registered in Warren primarily fueled by: (1) Gas produced from biomass, with “biomass” meaning any organic material […]
§ 44-34-2. Assessment — Valuation — Proration — Abatement and cancellation — Exemptions from tax. (a) Except as provided in this section, the tax assessors of each city and town shall assess and levy in each calendar year on every vehicle and trailer registered under chapter 3 of title 31, for the privilege of the […]
§ 44-34-3. Assessment roll — Rate — Payment — Penalty upon non-payment. (a) The assessor, on the basis of a list of uniform values for motor vehicles prepared by the Rhode Island vehicle value commission pursuant to § 44-34-8, shall make a list containing the value of every vehicle and trailer in the city or […]
§ 44-34-4. Vehicle and trailer tax situs — Apportionment for interstate fleets. (a) Tax situs of each vehicle or trailer shall be in the town or city of permanent abode of the owner at the end of the calendar year of proration if an individual, or at the principal place of business in this state, […]
§ 44-34-4.1. Exemptions for buses, trucks and trailers in interstate commerce. (a) Notwithstanding any provision of the general laws to the contrary, the operation of a truck, or trailer by a trucking company in interstate commerce shall not be subject to the provisions of the excise tax imposed by this chapter, on the condition that […]
§ 44-34-5. Veterans’ and other property tax exemptions. (a) Those veterans, gold star parents, and blind persons who qualify for property tax exemption under §§ 30-22-1 — 30-22-4 and §§ 44-3-4, 44-3-5, and 44-3-12 shall have the exemption applied to their real estate and tangible personal property, other than registered vehicles or trailers, in the […]
§ 44-34-6. Fire districts. The provisions of this chapter shall apply in all respects in the case of taxes assessed upon motor vehicles by any fire district. Effective with the year 2000 tax roll based upon values of December 31, 1999, the authority of fire districts as authorized by general or public law to levy […]
§ 44-34-7. Severability. If any provision of this chapter is held invalid, the remainder of this chapter and the application of its provisions shall not be affected by this invalidity. History of Section.P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.
§ 44-34-8. Appeal procedure. (a)(1) Any taxpayer aggrieved by a valuation may appeal that valuation to the tax assessor within forty-five (45) days of notice of valuation. When the valuation of the vehicle has been made by the assessor, the assessor shall render a decision within ten (10) days of the filing of the appeal. […]
§ 44-34-9. Valuation of motor vehicles. For the purpose of the imposition of an excise tax upon motor vehicles, the tax assessor shall determine the value of each motor vehicle in accordance with the following procedures: (1) Each vehicle and trailer of the same make, type, model, and year of manufacture in this state shall […]
