§ 44-34-1. Motor vehicle and trailer excise tax.
There is created an excise tax on motor vehicles for the state of Rhode Island. The cities and towns are authorized to administer and collect the excise on registered motor vehicles and trailers in lieu of property tax.
(P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.)