Use by user-seller in own vehicles

Any holder of a liquefied petroleum gas motor fuel user-seller license, using liquefied petroleum gas as a motor fuel to propel motor vehicles upon the highways may fuel his own vehicles from storage where nontaxable liquefied petroleum gas is stored provided: (1) The state tax has been paid to the distributor or supplier of liquefied petroleum gas, who is licensed as a liquefied petroleum gas motor fuel dealer, on that portion intended for use on the highway; and further provided that (2) The liquefied petroleum gas storage facilities meet the requirements of this chapter and regulations promulgated thereunder.