Section 44-34-9. – Valuation of motor vehicles.
§ 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 […]
Section 44-34-10 – — 44-34-10.2. Repealed.
§ 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 Repealed.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 I, § 2; Repealed by P.L. 1986, ch. 415, § 2.
Section 44-34-11. – Rhode Island vehicle value commission.
§ 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 […]
Section 44-34-12. – Cooperation of state agencies.
§ 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 […]
Section 44-34-13. – Tax exemption on vehicles adapted for persons who are disabled.
§ 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 […]
Section 44-34-14. – Exemption for certain vehicles in the town of Warren.
§ 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 […]
Section 44-34-5. – Veterans’ and other property tax exemptions.
§ 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 […]
Section 44-34-6. – Fire districts.
§ 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 […]
Section 44-34-7. – Severability.
§ 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.
Section 44-34-8. – Appeal procedure.
§ 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. […]