Tax imposed on gasoline and special fuel - deposits - penalties

Official source

(1) (a) (I) (A) An excise tax is imposed upon and is required to be paid by a distributor on all gasoline or special fuel acquired in, sold in, imported into, removed from any terminal in, or used in this state for any purpose whatsoever, but only one tax is required to be paid upon the same gasoline or special fuel in this state. For purposes of this subsection (1)(a)(I)(A), special fuel does not include liquefied petroleum gas.

(B) An excise tax is imposed upon and is required to be paid by a distributor on liquefied petroleum gas when it is placed in a fuel tank, unless the use of the special fuel is exempt. If the liquefied petroleum gas is placed in the fuel tank by a distributor, the distributor shall pay the tax to the department of revenue in accordance with this section.

(C) If a distributor uses liquefied petroleum gas from a cargo tank to propel a cargo tank motor vehicle on the highways in this state, an excise tax is imposed upon and is required to be paid by a distributor on the liquefied petroleum gas that is used as special fuel. The liquefied petroleum gas that is carried in the cargo tank but not used as special fuel is not subject to the excise tax. The tax imposed is computed upon an estimate of the total amount of liquefied petroleum gas, measured in gallons, used to propel the cargo tank motor vehicle based on the number of miles that the vehicle traveled. A distributor shall report to the department of revenue the number of miles that the vehicle traveled based on odometer readings. The department shall establish the form to be used to report this information.

(D) The tax imposed by this subsection (1)(a)(I) shall not apply to any acquisition, sale, import, or removal of gasoline or special fuel by bulk transfer to, from, or within a terminal or refinery in this state if the person acquiring, importing, or removing the gasoline or special fuel and the terminal operator or refinery are licensees. For purposes of this subsection (1)(a)(I)(D), a refinery is a licensee if the refiner is licensed to act as a terminal operator or a supplier in this state.

(II) (A) Except as provided in subsection (1)(a)(IV) of this section, the excise tax imposed on gasoline is twenty-two cents per gallon or fraction thereof.

(B) The excise tax imposed on special fuel by subsection (1)(a)(I) of this section is twenty and one-half cents per gallon or a fraction thereof. This subsection (1)(a)(II)(B) does not apply to any special fuel specified in subsections

(1)(a)(VI), (1)(a)(VII), and (1)(a)(VIII) of this section.

(III) (Deleted by amendment, L. 2005, p. 863, § 1, effective July 1, 2005.)

(IV) (A) The excise tax imposed by subsection (1)(a)(I) of this section is six cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of nonturbo-propeller or nonjet engine aircraft and is four cents per gallon or fraction thereof on gasoline used as fuel for the propulsion of turbo-propeller or jet engine aircraft.

(B) (Deleted by amendment, L. 2021.)

(C) Based upon reports submitted pursuant to this article 27, the department of revenue shall compile a monthly report showing the amount of excise taxes collected on gasoline pursuant to this subsection (1)(a)(IV). The department shall transmit the monthly report to the division of aeronautics created in section 43-10-103 for use by the division in distributing money in the aviation fund in accordance with section 43-10-110.

(V) Repealed.

(VI) The excise tax imposed on compressed natural gas by subparagraph (I) of this paragraph (a) is:

(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;

(B) Six cents per gallon or a fraction thereof for the 2015 calendar year;

(D) Twelve cents per gallon or a fraction thereof for the 2017 calendar year;

(E) Fifteen cents per gallon or a fraction thereof for the 2018 calendar year; and

(F) Eighteen and three-tenths cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019.

(VII) The excise tax imposed on liquefied natural gas by subparagraph (I) of this paragraph (a) is:

(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;

(B) Five cents per gallon or a fraction thereof for the 2015 calendar year;

(D) Eight cents per gallon or a fraction thereof for the 2017 calendar year;

(E) Ten cents per gallon or a fraction thereof for the 2018 calendar year; and

(F) Twelve cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019.

(VIII) The excise tax imposed on liquefied petroleum gas by subparagraph (I) of this paragraph (a) is:

(A) Three cents per gallon or a fraction thereof for the 2014 calendar year;

(B) Five cents per gallon or a fraction thereof for the 2015 calendar year;

(D) Nine cents per gallon or a fraction thereof for the 2017 calendar year;

(E) Eleven cents per gallon or a fraction thereof for the 2018 calendar year; and

(F) Thirteen and one-half cents per gallon or a fraction thereof for calendar years beginning on and after January 1, 2019.