Credit; special fuel excise tax; special fuel users

In computing any special fuel excise tax due, all special fuel excise tax paid on special fuel used during the reporting period may be credited against the calculated special fuel excise tax due for that reporting period, provided that satisfactory proof of the special fuel excise tax paid is furnished to the department. History: Laws 1992, ch. 51, § 12; 1997, ch. 192, § 10.