Chapter 168
2009 -- S 0525 AS AMENDED
Enacted 07/16/09
A N A C T
RELATING TO MOTOR AND OTHER VEHICLES -- MOTOR FUEL TAX
Introduced By: Senators DiPalma, Paiva-Weed, Connors, and Algiere
Date Introduced: February 25, 2009
It is enacted by the
General Assembly as follows:
SECTION 1. Sections 31-36-1 and 31-36-22 of the General Laws
in Chapter 31-36
entitled "Motor Fuel Tax" are 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, oils used for heating purposes,
manufactured biodiesel fuel that results in
employment in as
defined in
subdivision (14) of this section), 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 "
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
transportation.
(13) "
prescribed by the federal specification board of the
motor vehicle, motor boat, and similar engines.
(14)
"Manufactured biodiesel fuel" means: (i) Mono-alkyl esters of long chain fatty acids
derived from vegetable oils or animal fats which conform to ASTM
D6751 specifications for use
in diesel engines; (ii) That results in employment at a
fixed location at a manufacturing facility
for biodiesel fuel; and (iii)
Any volume of biodiesel fuel that is subsequently
blended with other
fuels and is used for heating purposes or for operating or propelling
motor vehicles
notwithstanding the portion of biodiesel
blended into any fuel, only the biodiesel portion of
the
fuel shall be exempt from taxation under chapter 31-36.
31-36-22.
Rules and regulations -- Forms. -- (a) The tax administrator may shall
Prescribe rules and regulations, not inconsistent with law, to carry into effect the
provisions of this chapter and chapter 37 of this title. These rules and regulations, when
reasonably designed to carry out the intent and purpose of these chapters, shall be prima
facie evidence of their proper interpretation. The rules and regulations may from time to
time be amended, suspended, or revoked, in whole or in part, by the tax administrator.
(b) The tax
administrator may shall prescribe, and may shall furnish,
any forms
necessary or proper for the administration of these chapters.
SECTION
2. This act shall take effect sixty (60) days after passage.
=======
LC01540
=======