Motor vehicle fuel includes gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas, aviation fuel and ethanol blended gasoline. Importers are required to file semimonthly. If this is not required, the tax must be paid by the owner to the Department of Revenue and Finance on or before 15 days from the last day of the month that the tax became due. The taxable value may be a percentage of the assessed value as a result of statewide limitations for allowable growth. The tax may be paid in two installments, the first of which becomes delinquent on October 1 and the second of which becomes delinquent on April 1.
Tax payment is noted on the instrument of transfer at the time the instrument is recorded.
Tax returns must be filed by the county recorder by the 10th day of each month for tax collected during the preceding month. With a few expections, it is imposed on sales and services taxed under state sales tax provisions. There is no corresponding use tax. To local sales and service tax fund with disbursement to local school districts monthly. Certain exceptions are provided, including exemption of the sales of certain foods, prescription drugs, medical devices, and farm and industrial machinery, equipment and computers.