TITLE 31

Motor and Other vehicles

CHAPTER 31-36

Motor Fuel Tax

SECTION 31-36-13.1



   § 31-36-13.1  Other exemptions. –

Any distributor located in the town of New Shoreham shall be exempt at the

point of purchase from the payment of any tax on fuel sold by the distributor

directly, not at a filling station, to a person or entity who may file for a

refund or reimbursement of motor fuel tax pursuant to § 31-36-15.



History of Section.

(P.L. 2003, ch. 415, § 1.)