2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-3 - Property Subject to Taxation
§ 44-3-2.2 - Tax on certain vehicles and trailers prohibited.
SECTION 44-3-2.2
§ 44-3-2.2 Tax on certain vehicles and trailers prohibited. – Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of title 44 on any vehicle or trailer, which is registered under chapter 3 of title 31 and taxed under chapter 34 of title 44. Any vehicle or trailer, which is not registered under chapter 3 of title 31, shall be assessed by a city or town in the same manner as other tangible personal property.
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