15-70-343. Special fuel license tax -- rate. (1) Each distributor shall pay to the department of transportation a license tax for the privilege of engaging in and carrying on business in this state. The license tax is in the amount imposed under 15-70-321 for each gallon of special fuel that is distributed by the distributor within the state and upon which the special fuel license tax has not been paid by any other distributor.
     (2) Special fuel may not be included in the measure of the distributor's license tax if it is:
     (a) dyed by injector at a refinery or terminal for off-highway use; or
     (b) sold for export, unless the distributor is not licensed and is not paying the tax to the state where the fuel is destined.

     History: En. Sec. 26, Ch. 525, L. 1993; amd. Sec. 13, Ch. 10, Sp. L. November 1993; amd. Sec. 7, Ch. 340, L. 1999.