Section 280-RICR-30-10-4.3 - DefinitionsA. "Federal highway tax" means those taxes imposed on heavy vehicles under 26 U.S.C. § 4481.B. "Heavy vehicles" means those highway vehicles weighing at least fifty-five thousand (55,000) pounds and therefore subject to tax under 26 U.S.C. § 4481.C. "Taxable period" means the tax period begins on July 1 and ends the following June 30.D. "Schedule 1" means this document entitled Schedule of Taxable Highway Motor Vehicles is attached to Form 2290 and upon return to taxpayer, serves as a receipt for proof of payment and proof of suspension of the heavy vehicle use tax.280 R.I. Code R. 280-RICR-30-10-4.3
Adopted effective 12/31/2018