TITLE 63

REVENUE AND TAXATION

CHAPTER 24

FUELS TAX

63-2431.  Tax in lieu of all other taxes imposed. The taxes imposed by this chapter shall be in lieu of all other excise taxes, license fees or property taxes imposed upon motor fuels by this state or any political subdivision of this state.

History:

[63-2431, added 1983, ch. 158, sec. 4, p. 454; am. 2011, ch. 6, sec. 7, p. 18.]