# R.I. Gen. Laws § 44-3-2.2: Tax on certain vehicles and trailers prohibited

> Rhode Island · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.2

## Section

- **Citation:** R.I. Gen. Laws § 44-3-2.2
- **Heading:** Tax on certain vehicles and trailers prohibited
- **Jurisdiction:** Rhode Island
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** RI Code / Title 44 / Chapter 44-3 / Section 44-3-2.2

## Text

Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of this title on any vehicle or trailer that is registered under chapter 3 of title 31. Any vehicle or trailer that is not registered under chapter 3 of title 31 shall be assessed by a city or town in the same manner as other tangible personal property.

## Nearby sections

- [R.I. Gen. Laws § 44-3-1 § 44-3-1. Real and personal property subject to taxation.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-1.md)
- [R.I. Gen. Laws § 44-3-2 § 44-3-2. Personal property defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.md)
- [R.I. Gen. Laws § 44-3-2.1 § 44-3-2.1. Tax on intangible personal property prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.1.md)
- [R.I. Gen. Laws § 44-3-2.2 § 44-3-2.2. Tax on certain vehicles and trailers prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.2.md)
- [R.I. Gen. Laws § 44-3-3 § 44-3-3. Property exempt.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-3.md)
- [R.I. Gen. Laws § 44-3-3.1 § 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-3.1.md)
- [R.I. Gen. Laws § 44-3-4 § 44-3-4. Veterans exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-4.md)
- [R.I. Gen. Laws § 44-3-4.2 § 44-3-4.2. Conflicts eligible for veterans property tax relief.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-4.2.md)
- [R.I. Gen. Laws § 44-3-5 § 44-3-5. Gold star parents exemption.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.md)
- [R.I. Gen. Laws § 44-3-5.1 § 44-3-5.1. Exemptions in South Kingstown.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.1.md)
- [R.I. Gen. Laws § 44-3-5.2 § 44-3-5.2. Exemptions in Barrington.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.2.md)
- [R.I. Gen. Laws § 44-3-6 § 44-3-6. General exemptions inapplicable to property used for manufacturing.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-6.md)
- [R.I. Gen. Laws § 44-3-8 § 44-3-8. Exemption of land planted to forestry.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-8.md)
- [R.I. Gen. Laws § 44-3-9 § 44-3-9. Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-9.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.2. Check the current official text before relying on it. Not legal advice.
