28-6004. Payment deduction
A person who is required to make the periodic payments required by section 28-6001
may deduct from the required periodic payments an amount equal to the product obtained by
multiplying the tax rate specified in section 49-1031, subsection A by the number of
gallons of fuel that the person certifies have been delivered to a tank that is not
subject to the underground storage tank tax imposed by title 49, chapter 6, article 2 and
from which no further bulk distribution of the fuel will be made.
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