(a) The tax levied by this subchapter shall be collected and paid by suppliers.
(b) The tax levied by this subchapter shall be paid by an interstate user on distillate special fuel imported into this state by the interstate user under § 26-56-214.
(c) The tax levied by this subchapter shall be paid by any person who uses distillate special fuel in this state on which the tax levied in this subchapter has not been paid according to § 26-56-214.
Section: 26-56-202 26-56-204 26-56-206 26-56-208 26-56-209 26-56-212 26-56-213 26-56-214 26-56-215 26-56-216 26-56-217 26-56-218 26-56-219 26-56-220 NextLast modified: November 15, 2016