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2013 -- S 0085 | |
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LC00184 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2013 | |
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A N A C T | |
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RELATING TO MOTOR AND OTHER VEHICLES -- MOTOR FUEL TAX | |
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Introduced By: Senator Walter S. Felag | |
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Date Introduced: January 22, 2013 | |
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Referred To: Senate Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Section 31-36-7 of the General Laws in Chapter 31-36 entitled "Motor Fuel |
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Tax" is hereby amended to read as follows: |
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31-36-7. Monthly report of distributors -- Payment of tax. -- (a) State requirements. |
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Every distributor shall, on or before the twentieth (20th) day of each month, render a report to the |
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tax administrator, upon forms to be obtained from the tax administrator, of the amount (number |
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of gallons) of fuels purchased, sold, or used by the distributor within this state and the amount of |
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fuels sold by the distributor without this state from fuels within this state during the preceding |
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calendar month, and, if required by the tax administrator as to purchases, the name or names of |
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the person or persons from whom purchased and the date and amount of each purchase, and as to |
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sales, the name or names of the person or persons to whom sold and the amount of each sale, and |
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shall pay at the same time to the administrator tax at the rate of |
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seven cents ($0.27) per gallon on all taxable gallons of fuel sold or used in this state. |
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(b) Federal requirements. - In the event the federal government requires a certain portion |
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of the gasoline tax to be dedicated for highway improvements, then the state controller is directed |
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to establish a restricted receipt account and deposit that portion of gasoline tax receipts which |
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brings the state into federal compliance. |
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SECTION 2. This act shall take effect upon passage. |
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LC00184 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO MOTOR AND OTHER VEHICLES -- MOTOR FUEL TAX | |
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This act would reduce the tax per gallon on all taxable gallons of gasoline sold or used in |
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this state from thirty-two cents ($0.32) per gallon to twenty-seven cents ($0.27) per gallon. |
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This act would take effect upon passage. |
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LC00184 | |
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