Imposed on suppliers or users of special fuel. RATE 24.5 cents per gallon. Propane, compressed natural gas, electricity and other clean fuel that power vehicles require a clean special fuel certificate which must be purchased annually for each vehicle.
Most users remit and report quarterly.
Supplier licenses required. Users must make application for license user permit annually. Tax due on removal of undyed diesel from a refinery or terminal rack, or upon import into the state. Licensed or permitted users reporting tax on use basis may receive credit for tax paid. Users with vehicles weighing 26,000 lbs.