CHAPTER 11. TAXATION.

§11-14-3. Imposition of tax.

There is hereby levied an excise tax of fifteen and one-half cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as prescribed in this article: Provided, That beginning May 1, 1993, the tax levied by this article is twenty and one-half cents per gallon: Provided, however, That on and after August 1, 2007, the tax levied by this article is fifteen and one-half cents per gallon.

Bills Affecting §11-14-3

2001 1X: SB1001
2002 Regular Session: HB4424
2003 Regular Session: HB2351
2003 Regular Session: HB2891
2003 Regular Session: HB2971
2003 Regular Session: SB431
2003 Regular Session: SB468
2003 Regular Session: SB496
2004 Regular Session: HB2351
2004 Regular Session: HB4341
2004 Regular Session: HB4567
2004 Regular Session: HB4567
2004 Regular Session: SB420
2004 Regular Session: SB492
2005 Regular Session: SB163
2013 Regular Session: HB2886
2013 Regular Session: SB454
2014 Regular Session: SB421
2015 Regular Session: SB417
2016 Regular Session: SB38
2020 Regular Session: HB4473
2020 Regular Session: HB4547
2020 Regular Session: SB621
2021 Regular Session: HB2540