TITLE 44

Taxation

CHAPTER 44-34

Excise on Motor Vehicles and Trailers

SECTION 44-34-4.1



   § 44-34-4.1  Exemptions for buses, trucks

and trailers in interstate commerce. –

(a) Notwithstanding any provision of the general laws to the contrary, the

operation of a truck, or trailer by a trucking company in interstate commerce

shall not be subject to the provisions of the excise tax imposed by this

chapter, on the condition that the truck and/or trailer is utilized exclusively

in interstate commerce.



   (b) Notwithstanding any provision of the law or regulation to

the contrary, the operation of a bus by a bus company in interstate commerce

shall not be subject to the provisions of the excise tax imposed by this

chapter, on the condition that the bus is used eighty percent (80%) or more of

the time in interstate commerce and provided that the bus company shall provide

a properly executed affidavit attesting to the fact that the bus is used no

less than eighty percent (80%) of the time in interstate commerce.



History of Section.

(P.L. 1992, ch. 133, art. 51, § 3; P.L. 2005, ch. 117, art. 17, § 1;

P.L. 2012, ch. 302, § 2; P.L. 2012, ch. 351, § 2.)