As used in this subchapter, "distillate special fuel" means distillate special fuel as defined in ยง 26-56-102(6), except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by federal regulations on January 1, 2011, and for agricultural purposes.
Section: 26-56-802 26-56-803 26-56-804 NextLast modified: November 15, 2016