Rates of tax per gallon on vehicle fuels.

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79-34,141. Rates of tax per gallon on vehicle fuels.
The tax imposed under this act shall be not less than:

(1) On motor-vehicle fuels other than E85 fuels, $.24 per gallon, or fraction thereof;

(2) on special fuels, $.26 per gallon, or fraction thereof;

(3) on LP-gas, other than compressed natural gas and liquefied natural gas, $.23 per gallon, or fraction thereof;

(4) on E85 fuels, $.17 per gallon, or fraction thereof;

(5) on compressed natural gas, $.24 per gallon, or fraction thereof; and

(6) on liquefied natural gas, $.26 per gallon, or fraction thereof.

History: L. 1983, ch. 320, § 11; L. 1985, ch. 329, § 1; L. 1989, ch. 209, § 49; L. 1989, ch. 209, § 50; L. 1989, ch. 209, § 51; L. 1989, ch. 209, § 52; L. 1999, ch. 137, § 36; L. 2002, ch. 201, § 5; L. 2006, ch. 81, § 2; L. 2010, ch. 156, § 36; L. 2014, ch. 81, § 11; July 1.


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