CHAPTER 11. TAXATION.

ARTICLE 14A. MOTOR CARRIER ROAD TAX.

§11-14A-4. Computation of tax.

Computation of the tax is based upon the amount of gallons of motor fuel used in the operation of any motor carrier within this state and shall be calculated by dividing the total number of taxable miles traveled in this state during the reporting period by the average fuel consumption factor calculated for that same reporting period.

Bill History For §11-14A-4

1973 Regular Session
SB256
1972 Regular Session
SB112
1963 Regular Session
SB243
1961 Regular Session
HB356
1959 Regular Session
SB251