A distributor may use as the measure of the tax so levied and assessed the gross quantity of motor fuel purchased, imported, produced, refined, manufactured, and compounded by the distributor, instead of the quantity sold, distributed, or used. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2015, No. 159 (Adj. Sess.), § 3, eff. June 1, 2016; 2015, No. 159 (Adj. Sess.), § 3a, eff. June 1, 2017.)