2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-34 - Excise on Motor Vehicles and Trailers
§ 44-34-6 - Fire districts.

SECTION 44-34-6

   § 44-34-6  Fire districts. – The provisions of this chapter shall apply in all respects in the case of taxes assessed upon motor vehicles by any fire district. Effective with the year 2000 tax roll based upon values of December 31, 1999, the authority of fire districts as authorized by general or public law to levy excise taxes on motor vehicles is eliminated and each district shall be reimbursed for one hundred percent (100%) of current year lost revenues based upon what the levy net of personal exemptions would otherwise have been. That reimbursement shall be based upon submission of information to the department of revenue on the dates specified in § 44-34.1-2, and reimbursements shall be paid on the dates specified in that section. Future year reimbursements shall be based upon the year 2000 tax roll and values of December 31, 1999, and indexed by applying the annual change in the December Consumer Price Index – All Urban Consumers (CPI-U).

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