Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28)
Section 280-RICR-20-70-28.13 - Sale of Motor Vehicles by an Administrator, Guardian, Executor, or the Like

280-20-70 R.I. Code R. § 28.13

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Current through June 20, 2024
Section 280-RICR-20-70-28.13 - Sale of Motor Vehicles by an Administrator, Guardian, Executor, or the Like

The sale of a motor vehicle by any one of the above persons is subject to the tax. Since the incidence of the tax falls on the purchaser, the purchaser is liable for the payment of the tax when he or she seeks to register the motor vehicle.

280 R.I. Code R. § 280-RICR-20-70-28.13