2025 -- H 5395

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LC001135

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2025

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A N   A C T

RELATING TO MOTOR AND OTHER VEHICLES -- REGISTRATION OF VEHICLES

     

     Introduced By: Representatives McEntee, Casimiro, O'Brien, Fogarty, Spears, Tanzi,
Morales, Caldwell, Craven, and Solomon

     Date Introduced: February 07, 2025

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 31-3-4 of the General Laws in Chapter 31-3 entitled "Registration of

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Vehicles" is hereby amended to read as follows:

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     31-3-4. Proof of payment of sales or use tax.

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     (a) Each person, before obtaining an original or transferral registration for a motor vehicle

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in this state, shall furnish evidence that any tax due with reference to the motor vehicle pursuant to

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the provisions of chapters 18 and 19 of title 44 has been paid in accordance with regulations

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prescribed by the tax administrator, and on any forms that are approved by the tax administrator

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and the state administrator of the division of motor vehicles. The administrator of the division of

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motor vehicles shall, upon the request of the tax administrator, and after due hearing by the tax

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administrator, suspend or revoke a motor vehicle registration of any person who fails to pay any

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tax due in connection with the sale, storage, use, or other consumption of the motor vehicle pursuant

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to the provisions of chapters 18 and 19.

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     (b) Any taxpayer may dispute the valuation of a motor vehicle, upon which value the sales

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tax is calculated, whether based upon the National Automotive Dealers Association Clean Retail

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book value or the sales price, whichever is higher. The taxpayer shall have a right to a hearing to

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appeal the valuation. The tax administrator shall promulgate rules and regulations to carry out this

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appeals process.

 

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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 -- REGISTRATION OF VEHICLES

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     This act would allow an appeal of the valuation of a motor vehicle, upon which the sales

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tax is calculated, when registering the motor vehicle.

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     This act would take effect upon passage.

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