2007 -- H 5279
A N A C T
RELATING TO MOTOR AND OTHER VEHICLES
Introduced By: Representatives Lewiss, Walsh, Kennedy, Shanley, and Scott
Date Introduced: February 01, 2007
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
(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
and organically produced
s 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
(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.