Officials say Rhode Island's Vehicle Value Commission is currently operating while in violation of three state rules.
The commission establishes the presumptive values of vehicles and trailers subject to the excise tax.
WJAR-TV reports the law requires that the VVC be comprised of seven members, but only four people are presently serving on the commission.
A second statute demands that one of the seven members be a representative from the Automobile Dealers Association. This obligation has yet to be fulfilled.
A third law requires members of the commission to live in Rhode Island and it appears one member resides out of state.
A spokesman for Gov. Gina Raimondo says the governor is aware of the situation.