2025 -- H 5468
========
LC000589
========
S T A T E O F R H O D E I S L A N D
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2025
____________
A N A C T
RELATING TO MOTOR AN D OTHER VEHICLES -- MOTOR FUEL TAX
Introduced By: Representatives Tanzi, Morales, Cortvriend, McGaw, Ajello, Stewart,
Kislak, Felix, Alzate, and Hull
Date Introduced: February 12, 2025
Referred To: House Finance
It is enacted by the General Assembly as follows:
SECTION 1. Section 31-36-7 of the General Laws in Chapter 31-36 entitled "Motor Fuel 1
Tax" is hereby amended to read as follows: 2
31-36-7. Monthly report of distributors — Payment of tax. 3
(a) State requirements. Every distributor shall, on or before the twentieth (20th) day of each 4
month, render a report to the tax administrator, upon forms to be obtained from the tax 5
administrator, of the amount (number of gallons) of fuels purchased, sold, or used by the distributor 6
within this state and the amount of fuels sold by the distributor without this state from fuels within 7
this state during the preceding calendar month, and, if required by the tax administrator as to 8
purchases, the name or names of the person or persons from whom purchased and the date and 9
amount of each purchase, and as to sales, the name or names of the person or persons to whom sold 10
and the amount of each sale, and shall pay at the same time to the administrator tax at the rate of 11
thirty-two cents ($0.32) per gallon on all taxable gallons of fuel sold or used in this state. 12
(b) Federal requirements. In the event the federal government requires a certain portion of 13
the gasoline tax to be dedicated for highway improvements, then the state controller is directed to 14
establish a restricted receipt account and deposit that portion of gasoline tax receipts which brings 15
the state into federal compliance. 16
Beginning July 1, 2015 2025, and every other year thereafter, the gasoline tax shall be 17
adjusted by the two (2) year percentage of increase in the Consumer Price Index for all Urban 18
Consumers (CPI-U) as published by the United States Bureau of Labor Statistics determined by 19
LC000589 - Page 2 of 3
comparing the CPI-U as of September 30 of the prior calendar year (“measurement date”) with the 1
CPI-U as of September 30, twenty-four (24) months prior to said measurement date; said 2
adjustment shall be rounded to the nearest one cent ($.01) increment, provided that the total tax 3
shall not be less than provided for in section (a). 4
SECTION 2. This act shall take effect upon passage. 5
========
LC000589
========
LC000589 - Page 3 of 3
EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO MOTOR AN D OTHER VEHICLES -- MOTOR FUEL TAX
***
This act would make an adjustment for inflation on the motor fuel tax. As currently written 1
and applied, the tax administrator makes an adjustment every two (2) years, based on the inflation 2
that occurred in the previous year. This act would adjust every two (2) years based on the inflation 3
that has occurred in the previous two (2) years. 4
This act would take effect upon passage. 5
========
LC000589
========