67-4-2501 - Tax on dyed diesel fuel. [Effective July 1, 2011.]
67-4-2501. Tax on dyed diesel fuel. [Effective July 1, 2011.]
(a) There is levied a privilege tax of seven percent (7%) of gross charges on the retail sale of dyed diesel fuel, as dyed diesel fuel is defined in § 67-3-103. For purposes of this part, retail sale shall mean the same as defined in § 67-6-102.
(b) The commissioner is authorized and empowered to require the use of certificates of resale, or other satisfactory proof, as proof that any sale claimed to be other than a retail sale is in fact not a retail sale.
(c) The tax collected under this section shall be deposited to the state general fund.
[Acts 2003, ch. 357, § 77; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 131; 2009, ch. 530, § 35.]