Chapter
484
2004 -- H 8085 SUBSTITUTE A
Enacted 07/07/04
A N A C T
RELATING TO TAXATION --
ALTERNATIVE FUELED VEHICLE AND FILLING
STATION TAX CREDIT
Introduced By:
Representative John J. McCauley
Date
Introduced: February 24, 2004
It is enacted by the General
Assembly as follows:
SECTION
1. Section 31-36-1 of the General Laws in Chapter 31-36 entitled "Motor
Fuel
Tax" is hereby amended to
read as follows:
31-36-1.
Definitions. -- Terms in this chapter and chapter 37 of this title are
construed as
follows:
(1)
"Administrator" means the tax administrator.
(2)
"Distributor" includes any person, association of persons, firm, or
corporation,
wherever resident or located, who shall
import or cause to be imported into this state, for use or
for sale, fuels, and also any
person, association of persons, firm or corporation who shall produce,
refine, manufacture, or compound
fuels within this state.
(3)
"Filling station" includes any place, location, or station where
fuels are offered for
sale at retail.
(4)
"Fuels" includes gasoline, benzol, naphtha, and other volatile and
inflammable
liquids (other than lubricating
oils, diesel fuel for the propulsion of marine craft, fuels used for the
propulsion of airplanes, and
oils used for heating purposes, manufactured and organically
produced biodiesel fuels that
results in employment in Rhode Island at a manufacturing facility
for organically produced
biodiesel fuel), used or suitable for
use for operating or propelling motor
vehicles with internal combustion
engines. This does not include benzol and naphtha sold or used
for a purpose other than for the
operation or propulsion of motor vehicles. Any article or product
represented as gasoline for use in
internal combustion type engines, used in motor vehicles, shall
be equal to or better in quality
and specification than that known as "United States government
motor gasoline."
(5)
"Investigator and examiner" means any person appointed by the tax
administrator to
act as an investigator and
examiner.
(6)
"Owner" includes any person, association of persons, firm, or
corporation offering
fuels for sale at retail.
(7)
"Peddlers" means any person, association of persons, firm or
corporation, except a
distributor as defined in this
chapter, who shall distribute gasoline by tank wagon in this state.
(8)
"Public highways" includes any state or other highway and any public
street, avenue,
alley, park, parkway, driveway, or
public place in any city or town.
(9)
"Pump" includes any apparatus or machine for raising, driving,
exhausting, or
compressing fluids, and used in the
sale and distribution of fuels.
(10)
"Purchaser" includes any person, association of persons, firm, or
corporation,
wherever resident or located, who
purchases fuels from a distributor, for use or resale, and any
person, association of persons,
firm or corporation who purchases from a distributor, gasoline or
other volatile and inflammable
liquids (other than lubricating oils and oils used for heating
purposes) for use other than for
propelling motor vehicles.
(11)
"Retail dealer" means any person, association of persons, firm, or
corporation
operating a filling station as
herein defined in this chapter for the sale or dispensing of motor fuel
by delivery into service tank or
tanks of any highway motor vehicle which is propelled by an
internal combustion motor, other
than the highway motor vehicle belonging to the person owning
or operating the place of business;
provided, however, that sales by a manufacturer or distributor
shall not constitute them retail
dealers.
(12)
"State highways" includes only those public highways or those parts
of them that
shall be constructed or maintained
by the department of administration.
(13)
"United States government motor gasoline" means that gasoline which
is or may be
prescribed by the federal
specification board of the United States government for use as a fuel for
motor vehicle, motor boat, and
similar engines.
SECTION
2. This act shall take effect upon passage.
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LC02019/SUB A/2
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