§ 31-36-16 - Payment of tax by persons other than distributors. - Rhode-island Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-31 > Chapter-31-36 > 31-36-16

SECTION 31-36-16

§ 31-36-16 Payment of tax by persons otherthan distributors. – Any person who shall receive fuels in any form and under any circumstances thatshall preclude the collection of the tax provided for in this chapter, from thedistributors, and shall then sell or use the fuels in any manner and under anycircumstances that shall render the sale or use subject to the tax, shall beconsidered as a distributor, and shall make the same report, pay the sametaxes, and be subject to all other provisions of this chapter relating to adistributor of the fuels; excepting, that the requirements under this chapterfor the filing of a bond shall be discretionary with the tax administrator, andif the bond is required to be filed it shall be in an amount not to exceedseventy-five thousand dollars ($75,000).

State Codes and Statutes

Statutes > Rhode-island > Title-31 > Chapter-31-36 > 31-36-16

SECTION 31-36-16

§ 31-36-16 Payment of tax by persons otherthan distributors. – Any person who shall receive fuels in any form and under any circumstances thatshall preclude the collection of the tax provided for in this chapter, from thedistributors, and shall then sell or use the fuels in any manner and under anycircumstances that shall render the sale or use subject to the tax, shall beconsidered as a distributor, and shall make the same report, pay the sametaxes, and be subject to all other provisions of this chapter relating to adistributor of the fuels; excepting, that the requirements under this chapterfor the filing of a bond shall be discretionary with the tax administrator, andif the bond is required to be filed it shall be in an amount not to exceedseventy-five thousand dollars ($75,000).

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > Rhode-island > Title-31 > Chapter-31-36 > 31-36-16

SECTION 31-36-16

§ 31-36-16 Payment of tax by persons otherthan distributors. – Any person who shall receive fuels in any form and under any circumstances thatshall preclude the collection of the tax provided for in this chapter, from thedistributors, and shall then sell or use the fuels in any manner and under anycircumstances that shall render the sale or use subject to the tax, shall beconsidered as a distributor, and shall make the same report, pay the sametaxes, and be subject to all other provisions of this chapter relating to adistributor of the fuels; excepting, that the requirements under this chapterfor the filing of a bond shall be discretionary with the tax administrator, andif the bond is required to be filed it shall be in an amount not to exceedseventy-five thousand dollars ($75,000).