(a) There is levied a privilege or excise tax of eight and one-half cents (81/2cent(s)) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.
(b) In addition to the tax levied in subsection (a) of this section, there is levied an excise tax of one cent (1cent(s)) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.
Section: Previous 26-55-202 26-55-203 26-55-204 26-55-205 26-55-206 26-55-207 26-55-208 26-55-209 26-55-210 26-55-211 26-55-212 26-55-213 26-55-214 26-55-215 NextLast modified: November 15, 2016