An excise tax at the motorfuel rate is imposed on motor fuel that is:
(1) Removed from arefinery or a terminal and, upon removal, is subject to the federal excise taximposed by § 4081 of the Code.
(2) Imported by a systemtransfer to a refinery or a terminal and, upon importation, is subject to thefederal excise tax imposed by § 4081 of the Code.
(3) Imported by a meansof transfer outside the terminal transfer system for sale, use, or storage inthis State and would have been subject to the federal excise tax imposed by §4081 of the Code if it had been removed at a terminal or bulk plant rack inthis State instead of imported.
(3a) Repealed by SessionLaws 2007‑527, s. 38(a), effective January 1, 2008.
(3b) Fuel grade ethanolthat meets any of the following descriptions:
a. Is produced in thisState and is removed from the storage facility at the production location.
b. Is imported to thisState outside the terminal transfer system.
c. Repealed by SessionLaws 2009‑445, s. 34(a), effective January 1, 2010.
(4) Blended fuel made inthis State or imported to this State.
(5) Transferred withinthe terminal transfer system and is subject, upon transfer, to the federalexcise tax imposed by section 4081 of the Code or is transferred to a personwho is not licensed under this Article as a supplier. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 13; 2004‑170, s. 30; 2007‑527, s.38(a); 2008‑134, s. 32; 2009‑445, s. 34(a).)
An excise tax at the motorfuel rate is imposed on motor fuel that is:
(1) Removed from arefinery or a terminal and, upon removal, is subject to the federal excise taximposed by § 4081 of the Code.
(2) Imported by a systemtransfer to a refinery or a terminal and, upon importation, is subject to thefederal excise tax imposed by § 4081 of the Code.
(3) Imported by a meansof transfer outside the terminal transfer system for sale, use, or storage inthis State and would have been subject to the federal excise tax imposed by §4081 of the Code if it had been removed at a terminal or bulk plant rack inthis State instead of imported.
(3a) Repealed by SessionLaws 2007‑527, s. 38(a), effective January 1, 2008.
(3b) Fuel grade ethanolthat meets any of the following descriptions:
a. Is produced in thisState and is removed from the storage facility at the production location.
b. Is imported to thisState outside the terminal transfer system.
c. Repealed by SessionLaws 2009‑445, s. 34(a), effective January 1, 2010.
(4) Blended fuel made inthis State or imported to this State.
(5) Transferred withinthe terminal transfer system and is subject, upon transfer, to the federalexcise tax imposed by section 4081 of the Code or is transferred to a personwho is not licensed under this Article as a supplier. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 13; 2004‑170, s. 30; 2007‑527, s.38(a); 2008‑134, s. 32; 2009‑445, s. 34(a).)
An excise tax at the motorfuel rate is imposed on motor fuel that is:
(1) Removed from arefinery or a terminal and, upon removal, is subject to the federal excise taximposed by § 4081 of the Code.
(2) Imported by a systemtransfer to a refinery or a terminal and, upon importation, is subject to thefederal excise tax imposed by § 4081 of the Code.
(3) Imported by a meansof transfer outside the terminal transfer system for sale, use, or storage inthis State and would have been subject to the federal excise tax imposed by §4081 of the Code if it had been removed at a terminal or bulk plant rack inthis State instead of imported.
(3a) Repealed by SessionLaws 2007‑527, s. 38(a), effective January 1, 2008.
(3b) Fuel grade ethanolthat meets any of the following descriptions:
a. Is produced in thisState and is removed from the storage facility at the production location.
b. Is imported to thisState outside the terminal transfer system.
c. Repealed by SessionLaws 2009‑445, s. 34(a), effective January 1, 2010.
(4) Blended fuel made inthis State or imported to this State.
(5) Transferred withinthe terminal transfer system and is subject, upon transfer, to the federalexcise tax imposed by section 4081 of the Code or is transferred to a personwho is not licensed under this Article as a supplier. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 13; 2004‑170, s. 30; 2007‑527, s.38(a); 2008‑134, s. 32; 2009‑445, s. 34(a).)
