TITLE 31
Motor and Other vehicles

CHAPTER 31-36
Motor Fuel Tax

SECTION 31-36-1


§ 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 (6)), 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) "Manufactured biodiesel fuel" means: (i) Mono-alkyl esters of long-chain fatty acids derived from vegetable oils or animal fats 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.

(7) "Owner" includes any person, association of persons, firm, or corporation offering fuels for sale at retail.

(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.

(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.

(10) "Pump" includes any apparatus or machine for raising, driving, exhausting, or compressing fluids, and used in the sale and distribution of fuels.

(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.

(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 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.

(13) "State highways" includes only those public highways, or those parts of them, that shall be constructed or maintained by the department of transportation.

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

History of Section.
(P.L. 1925, ch. 679, § 1; P.L. 1929, ch. 1405, § 1; P.L. 1937, ch. 2509, § 1; P.L. 1937, ch. 2510, §§ 1, 2; G.L. 1938, ch. 45, § 1; P.L. 1939, ch. 659, § 2; impl. am. P.L. 1939, ch. 660, § 70; P.L. 1939, ch. 746, § 1; P.L. 1940, ch. 822, § 1; P.L. 1950, ch. 2547, § 1; P.L. 1955, ch. 3583, § 1; G.L. 1956, § 31-36-1; P.L. 1996, ch. 147, § 1; P.L. 1996, ch. 205, § 1; P.L. 1997, ch. 168, § 2; P.L. 2004, ch. 484, § 1; P.L. 2007, ch. 348, § 1; P.L. 2007, ch. 429, § 1; P.L. 2008, ch. 98, § 24; P.L. 2008, ch. 145, § 24; P.L. 2009, ch. 129, § 1; P.L. 2009, ch. 168, § 1; P.L. 2016, ch. 388, § 1; P.L. 2016, ch. 403, § 1.)