1The taxes imposed by s. 6206.417or s. 9206.8710are imposed as a backup tax on the delivery or receipt in this state for any use which is not exempt under s. 33206.42, 34s. 35206.62, 36or s. 38206.87439of any of the following:
44(1) 45Any diesel fuel that contains a dye.
52(2) 53Any diesel fuel on which a credit or claim for refund has been allowed.
67(3) 68Any diesel fuel on which tax has not been imposed by this part.
81(4) 82Any motor fuel on which tax has not been imposed by this chapter.
