10-47B-12. Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
55 words·~1 min read·
/sd/title-10/chapter-10-47/10-47b-12·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4 .