1.  Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation:

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(a) Diesel;

(b) Biodiesel;

(c) Biodiesel blend;

(d) Biomass-based diesel;

(e) Biomass-based diesel blend; and

(f) Liquefied natural gas.

2.  A tax is hereby imposed:

(a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon;

(b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and

(c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.