State Codes and Statutes
Statutes > Rhode-island > Title-31 > Chapter-31-36 > 31-36-13SECTION 31-36-13
§ 31-36-13 Exemption and reimbursement forsales to United States or outside state – Emergency sales to otherdistributors. – Any person who shall purchase fuels upon which the tax provided in this chaptershall have been paid and shall sell the fuels outside this state or to theUnited States government, may be reimbursed the amount of the tax in the mannerand subject to the conditions provided in this chapter. All claims forreimbursement shall be made under oath to the tax administrator upon forms tobe obtained from the tax administrator, within two hundred forty (240) daysfrom the date of the purchase of the fuels, and shall contain any informationand proof that the tax administrator may require, that the claimant has paidthe tax and that the fuels have been sold by the claimant outside this state orto the United States government. Claims for reimbursement shall be paid by thegeneral treasurer from the general fund upon certification by the taxadministrator and with the approval of the controller. However, any distributorshall be exempt from the payment of any tax on fuels sold by the distributor tothe United States government or to a person, firm, or corporation who or whichshall use the fuel solely for the operation of railroad transportationequipment on fixed rails or tracks, upon the presentation to the taxadministrator by the distributor of proof satisfactory to the tax administratoras to the sale. Provided, that any distributor shall be exempt from the paymentof any tax on fuels sold by the distributor to another distributor who isregistered with the tax administrator.
