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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-70


Motor Vehicles - Registration of Motor Vehicles Obtained through Property Settlement in Divorce Cases

Where, by agreement of the parties oral or otherwise regarding a property settlement in a divorce case, one of the parties gets an automobile, such motor vehicle may be registered without payment of the tax provided:

A statement is submitted by the attorney in the case who represents the registrant, setting forth the facts in the matter and giving the:

(1) Name of the case
(2) Docket number of the case
(3) Name of the Court
(4) Proof that the use tax was paid to this state.


DATE: May 1, 1987