§ 7-14a-4

To prevent evasion of the leased vehicle gross receipts tax and the leased vehicle surcharge and to aid in their administration, it is presumed that all receipts of a person engaging in business are subject to the leased vehicle gross receipts tax and that all vehicles leased by that person are subject to the leased vehicle surcharge. History: Laws 1991, ch. 197, § 8; 1993, ch. 359, § 2. ANNOTATIONSThe 1993 amendment, effective July 1, 1993, inserted 'and the leased vehicle surcharge', added the language beginning 'and that all vehicles' at the end of the section, and made a minor stylistic change.