TITLE 44

Taxation

CHAPTER 44-34

Excise on Motor Vehicles and Trailers

SECTION 44-34-1



   § 44-34-1  Motor vehicle and trailer excise

tax. –

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.



History of Section.

(P.L. 1978, ch. 341, § 3; P.L. 2005, ch. 117, art. 17, § 1.)