2016 -- H 8228 SUBSTITUTE A

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LC005990/SUB A

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2016

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A N   A C T

RELATING TO MOTOR AND OTHER VEHICLES - MOTOR FUEL TAX

     

     Introduced By: Representatives Edwards, Marshall, Blazejewski, Solomon, and

     Date Introduced: May 19, 2016

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 31-36-1 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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     31-36-1. Definitions. -- Terms in this chapter and chapter 37 of this title are construed as

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follows:

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      (1) "Administrator" means the tax administrator.

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      (2) "Distributor" includes any person, association of persons, firm, or corporation,

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wherever resident or located, who shall import or cause to be imported into this state, for use or

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for sale, fuels, and also any person, association of persons, firm or corporation who shall produce,

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refine, manufacture, or compound fuels within this state.

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      (3) "Filling station" includes any place, location, or station where fuels are offered for

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sale at retail.

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      (4) "Fuels" includes gasoline, benzol, naphtha, and other volatile and inflammable

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liquids (other than lubricating oils, diesel fuel for the propulsion of marine craft, fuels used for the

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propulsion of airplanes, oils used for heating purposes, manufactured biodiesel fuel as defined in

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subdivision (14) of this section), used or suitable for use for operating or propelling motor

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vehicles with internal combustion engines. This does not include benzol and naphtha sold or used

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for a purpose other than for the operation or propulsion of motor vehicles or propane used for the

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generation of electricity. Any article or product represented as gasoline for use in internal

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combustion type engines, used in motor vehicles, shall be equal to or better in quality and

 

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specification than that known as "United States government motor gasoline."

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      (5) "Investigator and examiner" means any person appointed by the tax administrator to

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act as an investigator and examiner.

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      (6) "Owner" includes any person, association of persons, firm, or corporation offering

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fuels for sale at retail.

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      (7) "Peddlers" means any person, association of persons, firm or corporation, except a

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distributor as defined in this chapter, who shall distribute gasoline by tank wagon in this state.

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      (8) "Public highways" includes any state or other highway and any public street, avenue,

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alley, park, parkway, driveway, or public place in any city or town.

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      (9) "Pump" includes any apparatus or machine for raising, driving, exhausting, or

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compressing fluids, and used in the sale and distribution of fuels.

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      (10) "Purchaser" includes any person, association of persons, firm, or corporation,

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wherever resident or located, who purchases fuels from a distributor, for use or resale, and any

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person, association of persons, firm or corporation who purchases from a distributor, gasoline or

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other volatile and inflammable liquids (other than lubricating oils and oils used for heating

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purposes) for use other than for propelling motor vehicles.

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      (11) "Retail dealer" means any person, association of persons, firm, or corporation

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operating a filling station as herein defined in this chapter for the sale or dispensing of motor fuel

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by delivery into service tank or tanks of any highway motor vehicle which is propelled by an

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internal combustion motor, other than the highway motor vehicle belonging to the person owning

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or operating the place of business; provided, however, that sales by a manufacturer or distributor

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shall not constitute them retail dealers.

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      (12) "State highways" includes only those public highways or those parts of them that

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shall be constructed or maintained by the department of transportation.

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      (13) "United States government motor gasoline" means that gasoline which is or may be

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prescribed by the federal specification board of the United States government for use as a fuel for

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motor vehicle, motor boat, and similar engines.

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      (14) "Manufactured biodiesel fuel" means: (i) Mono-alkyl esters of long chain fatty acids

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derived from vegetable oils or animal fats which conform to ASTM D6751 specifications for use

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in diesel engines; (ii) That results in employment at a fixed location at a manufacturing facility

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for biodiesel fuel; and (iii) Any volume of biodiesel fuel that is subsequently blended with other

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fuels and is used for heating purposes or for operating or propelling motor vehicles

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notwithstanding the portion of biodiesel blended into any fuel, only the biodiesel portion of the

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fuel shall be exempt from taxation under chapter 31-36.

 

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO MOTOR AND OTHER VEHICLES - MOTOR FUEL TAX

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     This act would exclude propane used for the generation of electricity from the definition

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of fuels for tax purposes applied pursuant to the motor fuel tax.

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     This act would take effect upon passage.

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