Section 9-204 - Rate of tax.
§ 9-204. Rate of tax.
For each type of motor fuel used in the operation of a commercial motor vehicle on a highway in this State, the motor carrier tax rate is the motor fuel tax rate for that type of motor fuel in effect when the return period begins, for each gallon of motor fuel used.
[An. Code 1957, art. 81, § 413; 1988, ch. 2, § 1; ch. 110, § 1; 1992, 1st Sp. Sess., ch. 3, § 1; 1993, ch. 270; 1994, ch. 274.]