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| 5 | 5 | | 2025 -- H 5395 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC001135 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2025 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO MOTOR AN D OTHER VEHICLES -- REGISTRATION OF VEHICLES |
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| 16 | 16 | | Introduced By: Representatives McEntee, Casimiro, O'Brien, Fogarty, Spears, Tanzi, |
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| 17 | 17 | | Morales, Caldwell, Craven, and Solomon |
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| 18 | 18 | | Date Introduced: February 07, 2025 |
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| 19 | 19 | | Referred To: House Finance |
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| 20 | 20 | | |
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| 21 | 21 | | |
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| 22 | 22 | | It is enacted by the General Assembly as follows: |
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| 23 | 23 | | SECTION 1. Section 31-3-4 of the General Laws in Chapter 31-3 entitled "Registration of 1 |
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| 24 | 24 | | Vehicles" is hereby amended to read as follows: 2 |
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| 25 | 25 | | 31-3-4. Proof of payment of sales or use tax. 3 |
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| 26 | 26 | | (a) Each person, before obtaining an original or transferral registration for a motor vehicle 4 |
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| 27 | 27 | | in this state, shall furnish evidence that any tax due with reference to the motor vehicle pursuant to 5 |
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| 28 | 28 | | the provisions of chapters 18 and 19 of title 44 has been paid in accordance with regulations 6 |
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| 29 | 29 | | prescribed by the tax administrator, and on any forms that are approved by the tax administrator 7 |
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| 30 | 30 | | and the state administrator of the division of motor vehicles. The administrator of the division of 8 |
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| 31 | 31 | | motor vehicles shall, upon the request of the tax administrator, and after due hearing by the tax 9 |
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| 32 | 32 | | administrator, suspend or revoke a motor vehicle registration of any person who fails to pay any 10 |
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| 33 | 33 | | tax due in connection with the sale, storage, use, or other consumption of the motor vehicle pursuant 11 |
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| 34 | 34 | | to the provisions of chapters 18 and 19. 12 |
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| 35 | 35 | | (b) Any taxpayer may dispute the valuation of a motor vehicle, upon which value the sales 13 |
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| 36 | 36 | | tax is calculated, whether based upon the National Automotive Dealers Association Clean Retail 14 |
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| 37 | 37 | | book value or the sales price, whichever is higher. The taxpayer shall have a right to a hearing to 15 |
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| 38 | 38 | | appeal the valuation. The tax administrator shall promulgate rules and regulations to carry out this 16 |
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| 39 | 39 | | appeals process. 17 |
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| 40 | 40 | | |
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| 41 | 41 | | |
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| 42 | 42 | | LC001135 - Page 2 of 3 |
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| 43 | 43 | | SECTION 2. This act shall take effect upon passage. 1 |
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| 44 | 44 | | ======== |
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| 45 | 45 | | LC001135 |
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| 46 | 46 | | ======== |
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| 47 | 47 | | |
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| 48 | 48 | | |
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| 49 | 49 | | LC001135 - Page 3 of 3 |
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| 50 | 50 | | EXPLANATION |
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| 51 | 51 | | BY THE LEGISLATIVE COUNCIL |
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| 52 | 52 | | OF |
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| 53 | 53 | | A N A C T |
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| 54 | 54 | | RELATING TO MOTOR AN D OTHER VEHICLES -- REGISTRATION OF VEHICLES |
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| 55 | 55 | | *** |
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| 56 | 56 | | This act would allow an appeal of the valuation of a motor vehicle, upon which the sales 1 |
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| 57 | 57 | | tax is calculated, when registering the motor vehicle. 2 |
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| 58 | 58 | | This act would take effect upon passage. 3 |
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| 59 | 59 | | ======== |
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| 60 | 60 | | LC001135 |
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| 61 | 61 | | ======== |
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