Rhode Island Code § 44-3-60

Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly
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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.

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