Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 50 - Motor Fuel Tax
Part 1 - Motor Fuel Tax (280-RICR-20-50-1)
Section 280-RICR-20-50-1.10 - Taxability of Consignments, Loans and Transfer of Fuels
Universal Citation: 280 RI Code of Rules 20 50 1.10
Current through September 18, 2024
The words "sold or used" in R.I. Gen. Laws § 31-36-7 include all consignments, consignment-sales, loans and any other transfer of fuels by the distributor to any other person, partnership, association or corporation. These transactions must be included on the regular return for the period in which they occur.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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