Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.

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10-47B-30. Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.

The tax imposed by §10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.

Source: SL 1995, ch 71, §30; SL 1999, ch 58, §11.


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