(a) There is levied and imposed an excise tax of seven and one-half cents (71/2cent(s)) per gallon upon the use, as defined in § 26-56-102(22), of all liquefied gas special fuels within this state. Such use of liquefied gas special fuels shall constitute and is declared to be the taxable incident of this levy.
(b) However, in lieu of the gallonage tax levied in this section with respect to liquefied gas special fuels used under this subchapter, except as otherwise provided herein the Director of the Department of Finance and Administration shall require the payment of the fees prescribed in § 26-56-304 in the case of all vehicles required to obtain liquefied gas special fuels user's permits under this subchapter, except licensed liquefied gas special fuels suppliers.
Section: 26-56-302 26-56-303 26-56-304 26-56-305 26-56-306 26-56-307 26-56-308 26-56-309 26-56-310 26-56-311 26-56-312 26-56-313 26-56-314 26-56-315 NextLast modified: November 15, 2016