2005 Rhode Island Code - § 31-36.1-11 — Report requirements.

    (a) Every motor carrier subject to the tax imposed by this chapter shall on or before the last day of April, July, October, and January of every year make to the administrator any reports of its operations during the quarter ending the last day of the preceding month that the administrator may require and any other reports from time to time that the administrator may deem necessary.

   (b) The administrator by regulation may exempt from the quarterly reporting requirements of this section those motor carriers operating solely within Rhode Island, and require in that instance an annual affidavit, if in its discretion the enforcement of this chapter would not be adversely affected by the regulation.

   (c) The administrator is authorized to exempt from the quarterly reporting requirements of this section, and require in those instances an annual affidavit of motor carriers licensed in this state who perform substantially all of their travel in this state provided the administrator is assured that a sufficient amount of fuel is purchased in this state which is commensurate with the motor carrier's operations on highways within this state.

   (d) The administrator is authorized to exempt from the quarterly reporting requirements of this section those motor carriers whose total tax in a quarter is less than fifty dollars ($50.00).