(a) A person using a liquified gas propelled motor vehicle, including a motor vehicle equipped to use liquified gas interchangeably with another motor fuel, that is required to be licensed in this state for use on the public highways, shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.
(b) An out-of-state user shall pay the liquified gas tax on delivery of the liquified gas into the fuel supply tank of a motor vehicle.