(1) In addition to the tax imposed pursuant to sections 66-6,108, 66-6,109, and 66-6,109.02, an excise tax in an amount set in subsection (2) of this section is levied and imposed on all compressed fuel sold for use in registered motor vehicles.

Ask a business law question, get an answer ASAP!
Thousands of highly rated, verified business lawyers.
Click here to chat with a lawyer about your rights.

(2) The tax shall be:

(a) Seven and one-half cents per gallon or gallon equivalent through December 31, 2015;

(b) Eight cents per gallon or gallon equivalent beginning on January 1, 2016, through December 31, 2016;

(c) Eight and one-half cents per gallon or gallon equivalent beginning on January 1, 2017, through December 31, 2017;

(d) Nine cents per gallon or gallon equivalent beginning on January 1, 2018, through December 31, 2018; and

(e) Nine and one-half cents per gallon or gallon equivalent beginning on January 1, 2019.