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Regulations

State of Rhode Island Division of Taxation

Motor Fuel Tax

Regulation MF 89-07

Reports and Payments

Every distributor must pay the amount of tax due on fuels for each taxable period within five (5) calendar days following the close of such taxable period. The taxable periods shall be as follows:

  1ST QUARTER 2ND QUARTER
1ST PERIOD JAN. 1 - JAN. 22 APR. 1 - APR. 22
2ND PERIOD JAN. 23 - FEB. 22 APR. 23 - MAY 22
3RD PERIOD FEB. 23 - MAR. 22 MAY 23 - JUN. 22

 

  3RD QUARTER 4TH QUARTER
1ST PERIOD JUL. 1 - JUL. 22 OCT. 1 - OCT. 22
2ND PERIOD JUL. 23 - AUG. 22 OCT. 23 - NOV. 22
3RD PERIOD AUG. 23 - SEP. 22 NOV. 23 - DEC. 22

The distributor must file a tax return on or before the twentieth day of the month following the close of each calendar quarter. Taxes accruing from the 23rd day through the last day of the third month of the quarter must be paid with the return. The difference between the actual amount of tax liability for the entire quarter and the sum of the amounts previously paid for that quarter must be reconciled at the time of filing of the return. If the amount of tax liability exceeds the payments, the balance of the tax due shall be paid with the quarterly return. If the payments exceed the tax liability for the quarter, then credit for the overpayment will be applied to the next payment due. A distributor will be considered to have complied with these requirements if the distributor's payments for the taxable periods total not less than 90% of the tax liability for the calendar quarter period or each taxable period payment is equal to the payment for the comparable period of the next prior year.

R. GARY CLARK
TAX ADMINISTRATOR

DATE FILED: December 6, 1989

EFFECTIVE DATE: December 31, 1989