SECTION 710:55-5-2. Application  


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  •   The Motor Fuel Importer for Use Tax shall not apply to Motor Fuel/Diesel Fuel imported into and used on the highways of this state by an common carrier of persons or property, contract carrier of persons or property, or private commercial carrier of property operating a motor vehicle or combination of vehicles used, designed, or maintained with a gross vehicle weight of less than twenty-six thousand pounds (26,000 lbs.).