1(1) 2The motor fuel equivalent gallon means the following for:11(a) 12Compressed natural gas gallon: 5.66 pounds, or per each 126.67 cubic feet.
24(b) 25Liquefied natural gas gallon: 6.06 pounds.
31(c) 32Liquefied petroleum gas gallon: 1.35 gallons.
38(2) 39Effective January 1, 2024, the following taxes shall be imposed:49(a) 50An excise tax of 4 cents upon each motor fuel equivalent gallon of natural gas fuel.
66(b) 67An additional tax of 1 cent upon each motor fuel equivalent gallon of natural gas fuel, which is designated as the “ninth-cent fuel tax.”
91(c) 92An additional tax of 1 cent on each motor fuel equivalent gallon of natural gas fuel by each county, which is designated as the “local option fuel tax.”
120(d) 121An additional tax on each motor fuel equivalent gallon of natural gas fuel, which is designated as the “State Comprehensive Enhanced Transportation System Tax,” at a rate determined pursuant to this paragraph. Before January 1, 2024, and each year thereafter, the department shall determine the tax rate applicable to the sale of natural gas fuel for the following 12-month period beginning January 1, rounded to the nearest tenth of a cent, by adjusting the tax rate of 5.8 cents per gallon by the percentage change in the average of the Consumer Price Index issued by the United States Department of Labor for the most recent 12-month period ending September 30, compared to the base year average, which is the average for the 12-month period ending September 30, 2013.
250(e)1. 251An additional tax is imposed on each motor fuel equivalent gallon of natural gas fuel for the privilege of selling natural gas fuel. Before January 1, 2024, and each year thereafter, the department shall determine the tax rate applicable to the sale of natural gas fuel, rounded to the nearest tenth of a cent, for the following 12-month period beginning January 1, by adjusting the tax rate of 9.2 cents per gallon by the percentage change in the average of the Consumer Price Index issued by the United States Department of Labor for the most recent 12-month period ending September 30, compared to the base year average, which is the average for the 12-month period ending September 30, 2013.
3702. 371The department is authorized to adopt rules and publish forms to administer this paragraph.
