§ 44-3-2.2 - Tax on certain vehicles and trailers prohibited.
SECTION 44-3-2.2
§ 44-3-2.2 Tax on certain vehicles andtrailers prohibited. – Notwithstanding any other provisions of the general laws to the contrary, nocity or town shall assess any tax under chapter 5 of title 44 on any vehicle ortrailer, which is registered under chapter 3 of title 31 and taxed underchapter 34 of title 44. Any vehicle or trailer, which is not registered underchapter 3 of title 31, shall be assessed by a city or town in the same manneras other tangible personal property.