§ 31-36-7 - Monthly report of distributors – Payment of tax. - Rhode Island Statutes

SECTION 31-36-7

   § 31-36-7  Monthly report of distributors– Payment of tax. – (a) State requirements. Every distributor shall, on or before thetwentieth (20th) day of each month, render a report to the tax administrator,upon forms to be obtained from the tax administrator, of the amount (number ofgallons) of fuels purchased, sold, or used by the distributor within this stateand the amount of fuels sold by the distributor without this state from fuelswithin this state during the preceding calendar month, and, if required by thetax administrator as to purchases, the name or names of the person or personsfrom whom purchased and the date and amount of each purchase, and as to sales,the name or names of the person or persons to whom sold and the amount of eachsale, and shall pay at the same time to the administrator tax at the rate ofthirty-two cents ($0.32) per gallon on all taxable gallons of fuel sold or usedin this state.

   (b) Federal requirements. In the event the federalgovernment requires a certain portion of the gasoline tax to be dedicated forhighway improvements, then the state controller is directed to establish arestricted receipt account and deposit that portion of gasoline tax receiptswhich brings the state into federal compliance.