An excise tax at the motor fuel rate is imposed on motor fuel that is:
(1) Removed from a refinery or a terminal and, upon removal, is subject to the federal
excise tax imposed by § 4081 of the Code.
(2) Imported by a system transfer to a refinery or a terminal and, upon importation,
is subject to the federal excise tax imposed by § 4081 of the Code.
(3) Imported by a means of transfer outside the terminal transfer system for sale,
use, or storage in this State and would have been subject to the federal excise tax
imposed by § 4081 of the Code if it had been removed at a terminal or bulk plant rack
in this State instead of imported.
(3b) Fuel grade ethanol or biodiesel fuel if the fuel meets at least one of the following
a. Is produced in this State and is removed from the storage facility at the production
b. Is imported to this State by means of a transport truck, a railroad tank car, a
tank wagon, or a marine vessel where ethanol or biodiesel from the vessel is not delivered
to a terminal that has been assigned a terminal control number by the Internal Revenue
(4) Blended fuel made in this State or imported to this State.
(5) Transferred within the terminal transfer system and is subject, upon transfer,
to the federal excise tax imposed by section 4081 of the Code or is transferred to
a person who is not licensed under this Article as a supplier.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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