§ 31-34.1-1. Definitions. The following words and phrases used in this chapter, for the purposes of this chapter, have the following meanings: (1) “Excise tax” means the tax imposed under chapter 34 of title 44. (2) “Gross receipts” means the total amount of money for the value of other consideration received by a renter of […]
§ 31-34.1-2. Rental vehicle surcharge. (a) Each rental company shall collect, at the time a motor vehicle is rented in this state, on each rental contract, a surcharge equal to eight percent (8.0%) of gross receipts per vehicle on all rentals for each of the first thirty (30) consecutive days. The surcharge shall be computed […]
§ 31-34.1-3. Regulations. The tax administrator shall promulgate rules and regulations necessary to implement the provisions of this chapter. All administrative provisions of chapters 18 and 19 of title 44 relating to interest, penalties, assessments and hearings shall apply. History of Section.P.L. 1994, ch. 150, § 1.
§ 31-34.1-4. False reports — Penalties. Any person making a false report to the tax administrator with the intent to misrepresent the amount of title fees, motor vehicle licensing fees, transfer fees or excise fees paid or the amount of surcharges collected or who knowingly fails to collect the surcharge as required by this section […]
