Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 50 - Motor Fuel Tax
Part 2 - Manufactured Biodiesel Fuel (280-RICR-20-50-2)
Section 280-RICR-20-50-2.5 - DEFINITIONS
Current through September 18, 2024
A. "Fuels" means and includes gasoline 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, and manufactured biodiesel fuels as defined below) used or suitable for use for operating or propelling motor vehicles with internal combustion engines. This term does not include benzol and naphtha sold or used for a purposed 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 motor gasoline".
B. "Manufactured biodiesel fuel" means
C. "Manufacturing facility" is a factory at a fixed location in Rhode Island primarily engaged in the manufacturing of biodiesel fuel.
D. "Processing" means a series of actions or occurrences or a continuous operation, whereby a result or effect is produced.