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.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987