There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-34 - Excise on Motor Vehicles and Trailers
§ 44-34-1 - Motor vehicle and trailer excise tax.
SECTION 44-34-1
§ 44-34-1 Motor vehicle and trailer excise tax. – There is created an excise tax on motor vehicles for the state of Rhode Island. The cities and towns are authorized to administer and collect the excise on registered motor vehicles and trailers in lieu of property tax.
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