- (a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state.
(b) The following refined fuels are exempt from the surcharge imposed under this section:
- (1) fuel sold to a federal or state government agency for official use;
- (2) fuel refined and used outside the United States;
- (3) liquefied petroleum gas;
- (4) aviation fuel;
- (5) fuel sold or transferred between qualified dealers.