The Automotive Surcharges levied pursuant to §§ 26502 and 26503 of this Title shall not apply to liquid fuel which is exempt from the liquid fuel tax under this Article 4. If any Automotive Surcharges is levied pursuant to §§ 26501 and 26503 of this Title regarding liquid fuel taxed pursuant to this Article 4, and a drawback of the liquid tax is allowed, there shall be allowed a drawback of such Automotive Surcharges along with the drawback of the liquid fuel tax.
COL 2026-05-05
SOURCE: Added by P.L. 24-205:8 (May 8, 1998).
ARTICLE 6 TOBACCO TAX