Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-3-60 — Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly
The town council in the town of Westerly may, by ordinance, grant a tax exemption
to a motor vehicle excise tax for persons who own no real or personal property, in
the amounts set forth in §§ 44-3-4, 44-3-5, and 44-3-12.
Source: official text