Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 30 - Division of Motor VehiclesSubchapter 10 - Registration
Part 4 - Rules and Regulations Requiring Proof of Payment of Federal Highway Tax Before Allowing Registration of Heavy Vehicles
Section 280-RICR-30-10-4.3 - Definitions

280-30-10 R.I. Code R. § 4.3

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Current through August 19, 2024
Section 280-RICR-30-10-4.3 - Definitions
A. "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