2012 -- S 2196

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LC00328

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

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A N A C T

RELATING TO MOTOR AND OTHER VEHICLES -- MOTOR FUEL TAX

     Introduced By: Senator Walter S. Felag

     Date Introduced: January 24, 2012

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 31-36-7 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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     31-36-7. Monthly report of distributors -- Payment of tax. -- (a) State requirements.

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Every distributor shall, on or before the twentieth (20th) day of each month, render a report to the

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tax administrator, upon forms to be obtained from the tax administrator, of the amount (number

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of gallons) of fuels purchased, sold, or used by the distributor within this state and the amount of

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fuels sold by the distributor without this state from fuels within this state during the preceding

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calendar month, and, if required by the tax administrator as to purchases, the name or names of

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the person or persons from whom purchased and the date and amount of each purchase, and as to

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sales, the name or names of the person or persons to whom sold and the amount of each sale, and

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shall pay at the same time to the administrator tax at the rate of thirty-two cents ($0.32) twenty-

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eight cents ($0.28) per gallon on all taxable gallons of fuel sold or used in this state.

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      (b) Federal requirements. - In the event the federal government requires a certain portion

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of the gasoline tax to be dedicated for highway improvements, then the state controller is directed

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to establish a restricted receipt account and deposit that portion of gasoline tax receipts which

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brings the state into federal compliance.

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     SECTION 2. Section 31-36-7 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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     31-36-7. Monthly report of distributors -- Payment of tax. -- (a) State requirements.

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Every distributor shall, on or before the twentieth (20th) day of each month, render a report to the

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tax administrator, upon forms to be obtained from the tax administrator, of the amount (number

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of gallons) of fuels purchased, sold, or used by the distributor within this state and the amount of

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fuels sold by the distributor without this state from fuels within this state during the preceding

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calendar month, and, if required by the tax administrator as to purchases, the name or names of

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the person or persons from whom purchased and the date and amount of each purchase, and as to

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sales, the name or names of the person or persons to whom sold and the amount of each sale, and

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shall pay at the same time to the administrator tax at the rate of thirty-two cents ($0.32) per gallon

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on all taxable gallons of fuel sold or used in this state.

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      (b) Federal requirements. - In the event the federal government requires a certain portion

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of the gasoline tax to be dedicated for highway improvements, then the state controller is directed

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to establish a restricted receipt account and deposit that portion of gasoline tax receipts which

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brings the state into federal compliance.

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     SECTION 3. This act shall take effect upon passage.

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LC00328

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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 reduce the tax per gallon on all taxable gallons of gasoline sold or used in

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this state from thirty-two cents ($0.32) per gallon to twenty-eight cents ($0.28) per gallon.

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     This act would take effect upon passage.

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LC00328

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