2005 Rhode Island Code - § 31-36.1-2 — Definitions.

    Terms used in this chapter shall be construed to have the meanings provided for in § 31-36-1 and as follows:

   (1) "Administrator" means the tax administrator.

   (2) "Bond" means:

   (i) A bond duly executed by a motor carrier as principal with a corporate surety qualified under the provisions of the laws of this state, which bond shall be payable to this state, conditioned upon the basic performance of all requirements of this chapter, including the payment of all taxes, penalties and other obligations of the motor carrier arising out of this tax; or

   (ii) A deposit with the state treasury by the motor carrier under any terms and conditions that the administrator may prescribe, in like amount of lawful money of the United States or bonds, or other obligations of the United States, this state, or any county of this state, of an actual market value not less than the amount so fixed by the administrator.

   (3) "Covered motor vehicles" means a motor vehicle that is used, designed or maintained for transportation of persons or property and that:

   (A) Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds (26,000 lbs.);

   (B) Has three (3) or more axles regardless of weight; or

   (C) Is used in combination and the combined gross vehicle weight or registered gross vehicle weight exceeds twenty-six thousand pounds (26,000 lbs.).

   (ii) "Covered motor vehicle" does not include a recreation vehicle that is used exclusively for personal pleasure, and not used in connection with any trade or business, by an individual.

   (4) "Motor carrier" means every person, association of persons, firm, or corporation, wherever resident or located, who operates or causes to be operated covered motor vehicles on the public highways of this state.

   (5) "Use" means the consumption by a motor carrier of fuels in the propulsion of covered motor vehicles over the highways of this state unless the fuel consumed is specifically excluded by law from the tax.