Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28)

280-RICR-20-70-28 ACTIVE RULE

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28.6Due Date and Measure of the Sales and Use Tax

28.7Motor Vehicle Trade-In Allowance

28.8Payment of Tax as Prerequisite to Registration

28.9Trade-In Deductions

28.10Transfer of Motor Vehicle by Conditional Vendee

28.11Purchase of a Repossessed Vehicle

28.12Registration of Motor Vehicles Obtained Through Property Settlements in Divorce Cases

28.13Sale of Motor Vehicles by an Administrator, Guardian, Executor, or the Like

28.14Transfer of Motor Vehicles via the Merging of Corporations

28.15Gifts of Motor Vehicles

28.16Bequests of Motor Vehicles

28.17Motor Vehicles Awarded as Prizes

28.18Use of Motor Vehicles by Dealers

28.19New Motor Vehicles Purchased by Used Car Dealer or Auto Body Mechanic

28.20Automobile Repairers

28.21Non-Motorized Vehicles and Trailers

28.22Motor Vehicles and Non-Motorized Recreational Vehicles Sold to Nonresidents

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 28 Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws §§ 44-1-4 and 44-19-33

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.