State Codes and Statutes
Statutes > Rhode-island > Title-31 > Chapter-31-36 > 31-36-15SECTION 31-36-15
§ 31-36-15 Refunds of motor fuel tax.– (a) Commercial fishing operators who shall use fuels for propelling boats usedprincipally in the business of commercial fishing for which certificates ofregistration have been issued by the department of environmental management foruse in the commercial catching of marine fish, shellfish, or lobsters; (2)persons, firms, or corporations who or which shall use fuel for marinepurposes, including in it fuel used in boats operated commercially for carryingpassengers or freight but excluding from it fuels used in the operation orpropulsion of pleasure craft, and further including persons, firms orcorporations who purchase fuel for pumping, intaking, or discharging sea or baywaters for maintaining fish, shellfish, or lobsters; (3) lumber harvesters whoshall use fuel for the operation of stationary engines, tractors, and othermotor vehicles used in the course of lumbering in the forest or woods and whichare not registered for use or used on public highways; (4) water well drillerswho shall use fuel for the operation of stationary engines or drillingapparatus in the course of boring or drilling wells and not registered for useon the public highways; (5) farmers who shall use fuel for the operation ofstationary engines, tractors, and other motor vehicles which are used inagricultural work on the farm of the claimant and which are not registered foruse or used on public highways; (6) manufacturers who use fuels, exceptgasoline and diesel engine fuel, as industrial raw material and who use dieselengine fuel for the manufacture of power; and (7) municipalities and sewercommissions or their agencies which use fuel in the operation of stationaryengines and motor vehicles which are not registered for use on public highwaysin the operation of sewer treatment plants; may file the claim forreimbursement of tax in the same manner as prescribed in § 31-36-13, andshall be reimbursed by the state upon proof satisfactory to the taxadministrator that the fuel was used as prescribed in this section.
(b) No claim shall be filed if the reimbursement sought to beobtained amounts to less than one dollar ($1.00).
