***** 207.1152 THIS SECTION IS AMENDED EFFECTIVE JANUARY 1, 2017: See 207.1152.amended *****
Sec. 152.
A tax at a rate of 15 cents per gallon is imposed upon all liquefied petroleum gas used in this state. The tax shall be paid at the times and in the manner specified in this section. The tax on liquefied petroleum gas fuel sold or delivered either by placing into a permanently attached fuel supply tank on a motor vehicle, or exchanging or replacing the fuel supply tank of a motor vehicle, shall be collected by the LPG dealer from the purchaser and paid over quarterly to the department as provided in this act. Liquefied petroleum gas fuel delivered in this state into the storage facility of any person when the exclusive purpose of the storage facility is for resale or use in a motor vehicle on the public roads or highways of this state, shall, upon delivery to storage facility, be subject to tax. An LPG dealer shall, upon delivery of the liquefied petroleum gas, collect and remit the tax to the department as provided in this act. A person shall not operate a motor vehicle on the public roads or highways of this state from the cargo containers of a truck, trailer, or semitrailer with liquefied petroleum gas in vapor or liquid form, except when the fuel in the liquid or vapor phase is withdrawn from the cargo container for use in motor vehicles through a permanently installed and approved metering device. The tax on liquefied petroleum gas withdrawn from a cargo container through a permanently installed and approved metering device shall apply in accordance with measured gallons as reflected by meter reading, and shall be paid quarterly by the LPG dealer to the department as provided in this act.
History: 2000, Act 403, Eff. Apr. 1, 2001
Last modified: October 10, 2016