SEC. 27-55-529. Selling undyed diesel fuel to consumers for nonhighway use; partial exemption and deduction.

(1) A bonded distributor of special fuel may sell undyed diesel fuel to a consumer for nonhighway use.

(2) The distributor of special fuel who sells undyed diesel fuel to a consumer for nonhighway use may exempt from such sale all but Five and Three-fourths Cents (5.75¢) per gallon of the tax levied in Section 10 of this act.

(3) The distributor may deduct the amount of tax exempted on his special fuels tax report.

SOURCES: Added by Laws 1999, Ch. 461, Sec. 15, eff. July 1, 1999.