Excise tax on liquid petroleum gas in tank of vehicle used on public roads

A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in § 10-47B-4 . Source: SL 1995, ch 71 , § 12; SL 2009, ch 55 , § 20.