The purpose of this chapter is to impose a tax upon fuels used for the propulsion of motor vehicles upon the highways of this state.
[ 2013 c 225 § 101; 1979 c 40 § 1; 1971 ex.s. c 175 § 2.]
NOTES:
Effective date—2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 takes effect July 1, 2015. Sections 101 through 109, 111 through 304, and 306 through 647, chapter 225, Laws of 2013 take effect July 1, 2016." [ 2015 c 228 § 40; 2013 c 225 § 650.]