§ 3107 - Alternative basis for computing tax
§ 3107. Alternative basis for computing tax
A distributor may use as the measure of the tax so levied and assessed the gross quantity of motor fuel purchased, imported, produced, refined, manufactured and compounded by the distributor, less one percent for shrinkage, loss by evaporation or otherwise, instead of the quantity sold, distributed or used. (Added 1985, No. 207 (Adj. Sess.), § 1.)