7-14-301. Local option motor fuel excise tax authorized -- definitions. (1) A motor fuel excise tax may be imposed within a county:
     (a) by the people of the county by initiative; or
     (b) by the board of county commissioners by adoption of a resolution and referral to the people.
     (2) The motor fuel excise tax must be imposed in increments of 1 cent per gallon and may not exceed 2 cents per gallon. The tax must be imposed upon gasoline sold to the ultimate consumer within the county for use in motor vehicles operated upon public highways, streets, and roads.
     (3) The initiative or referendum must specify that the tax is to be collected by the department of transportation.
     (4) The motor fuel excise tax may not be assessed sooner than 90 days from the date of passage of the initiative or referendum.
     (5) Each distributor shall render a monthly statement to the department of transportation of all gasoline distributed during the preceding calendar month in the county in which it is sold to the ultimate consumer and other information that the department requires in order to administer the motor fuel excise tax.
     (6) The information, recordkeeping, and examination of records provisions of Title 15, chapter 70, apply to this part.
     (7) The department of transportation shall establish procedures to provide a refund to a person who has paid the tax but who can substantiate that the motor fuel was purchased for a use other than on public highways, streets, and roads.
     (8) In this part, the terms "distributor", "gasoline", "motor vehicle", "person", and "use" have the meanings ascribed to them in 15-70-201.

     History: En. Sec. 1, Ch. 621, L. 1979; amd. Sec. 1, Ch. 572, L. 1981; amd. Sec. 1, Ch. 381, L. 1983; amd. Sec. 8, Ch. 18, L. 1995.