Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax

Subject to gallonage limits and other conditions established by the Commission, the Commission shall provide for the payment of tax imposed by this act by a person importing gasoline or diesel motor fuel from a bulk plant in another state in a tank wagon if the destination of that vehicle does not exceed twenty-five (25) miles from the border of this state. Added by Laws 1996, c. 345, § 32, eff. Oct. 1, 1996.