§ 44-34-1 Motor vehicle and trailer excise
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.)