Section 44-34-1. – Motor vehicle and trailer excise tax.
§ 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. […]
Section 44-34-2. – Assessment — Valuation — Proration — Abatement and cancellation — Exemptions from tax.
§ 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 […]
Section 44-34-3. – Assessment roll — Rate — Payment — Penalty upon non-payment.
§ 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 […]
Section 44-34-4. – Vehicle and trailer tax situs — Apportionment for interstate fleets.
§ 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, […]
Section 44-34-4.1. – Exemptions for buses, trucks and trailers in interstate commerce.
§ 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 […]