Chapter 388

2016 -- S 2989 SUBSTITUTE A Enacted 07/09/2016

A N   A C T

RELATING TO MOTOR AND OTHER VEHICLES - MOTOR FUEL TAX

Introduced By: Senators P Fogarty, Nesselbush, Miller, Morgan, and Kettle

Date Introduced: May 10, 2016

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 or that 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 or

that 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 as defined in

subdivision (14)(6) 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, or propane used for the

generation of electricity. 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)(7) "Owner" includes any person, association of persons, firm, or corporation offering

fuels for sale at retail.

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

distributor as defined in this chapter, who or that shall distribute gasoline by tank wagon in this

state.

(8)(9) "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)(10) "Pump" includes any apparatus or machine for raising, driving, exhausting, or

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

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

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

and any person, association of persons, firm, or corporation who or that 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)(12) "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 that 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)(13) "State highways" includes only those public highways, or those parts of them,

that shall be constructed or maintained by the department of transportation.

(13)(14) "United States government motor gasoline" means that gasoline which that 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.

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

acids derived from vegetable oils or animal fats which that 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.

SECTION 2. This act shall take effect upon passage.

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LC005955/SUB A

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