Rate of tax.
1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels.
2. A tax is hereby imposed at:
(a) The rate of 19 cents per gallon on the sale or use of an emulsion of water-phased hydrocarbon fuel;
(b) The rate of 22 cents per gallon on the sale or use of liquefied petroleum gas; and
(c) The rate of 21 cents per gallon on the sale or use of compressed natural gas.
Last modified: February 27, 2006