Rhode Island § 31-36-3 - Motor Fuel Tax
Full text of Rhode Island Rhode Island General Laws § 31-36-3 — Motor Fuel Tax, with citation guidance and answers to common questions.
§ 31-36-3. Motor Fuel Tax
R.I. Gen. Laws § 31-36-3
§ 31-36-3. Bond of a motor fuel distributor.
(a) Before the division of taxation shall register a distributor as provided in § 31-36-2, the distributor shall deposit with the Division of Taxation a surety bond running to the general treasurer and in form and substance approved by the division, in amount based upon an estimate of the average annual tax to be paid by the distributor as set forth in subsection (b) of this section, with any surety, if any, that the division may require, conditioned to pay any final judgment obtained against the principal named in the bond for failure to pay any and all taxes assessed under the provisions of this chapter. Provided, however, that any distributor that has paid all taxes assessed under this chapter for three (3) consecutive years shall be exempt from depositing a surety bond thereafter as long as the distributor remains in good standing. In the event a distributor fails to remain in good standing the division shall notify the distributor of the requirement to obtain a new surety bond that must be secured within thirty (30) days of said notice. Any distributor that fails to secure the bond as required under this section shall forfeit its certificate of registration, provided for in § 31-36-2, until such time as the division receives proof that the bond has been secured.
| AVERAGE ESTIMATE OF ANNUAL TAXES |
AMOUNT OF BOND |
|---|---|
| $ 0 to $ 1,000,000 | $ 250,000 |
| $ 1,000,001 to $ 1,500,000 | $ 350,000 |
| $ 1,500,001 to $ 2,000,000 | $ 500,000 |
| $ 2,000,001 to $ 2,500,000 | $ 600,000 |
| $ 2,500,001 to $ 3,000,000 | $ 700,000 |
| $ 3,000,001 to $ 5,000,000 | $ 1,000,000 |
| $ 5,000,001 to $ 10,000,000 | $ 2,000,000 |
| $ 10,000,001 to $ 15,000,000 | $ 3,000,000 |
| $ 15,000,001 to $ 25,000,000 | $ 4,000,000 |
| $ 25,000,001 and Over | $ 5,000,000 |
(c) In no event shall the amount of the bond in this section exceed five million dollars ($5,000,000).
History of Section.
P.L. 1925, ch. 679, § 2; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 2; P.L. 1953,
ch. 3177, § 1; G.L. 1956, § 31-36-3; P.L. 1962, ch. 63, § 1; P.L. 1978, ch. 165, §
1; P.L. 1996, ch. 100, art. 24, § 1; P.L. 2014, ch. 490, § 1; P.L. 2014, ch. 520,
§ 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 31-36-3
What does Rhode Island General Laws § 31-36-3 cover?
Section 31-36-3 ("Motor Fuel Tax") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 31-36-3?
A common citation format is "Rhode Island General Laws § 31-36-3" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 31-36-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.