§ 31-36.1-5 - Imposition of tax.
SECTION 31-36.1-5
§ 31-36.1-5 Imposition of tax. – There is levied and imposed upon motor carriers a tax at the rate specified in§ 31-36-7 on the use of fuel for the propulsion of qualified motorvehicles on the public highways within this state. The tax, with respect tofuel purchased instate, shall be paid at the time of purchase as provided inchapter 36 of this title. The tax, with respect to fuel purchased outside thisstate shall be paid when the quarterly returns required in § 31-36.1-11are filed with the administrator.