Title 48, Chapter 9, Section 31
( 48-9-31)
A road tax for the privilege of using the streets and highways of
this state is imposed upon every motor carrier. The tax shall be
equivalent to the taxes imposed by Article 1 of this chapter and
shall be calculated on the amount of motor fuel used by the motor
carrier in its operations within this state. Except as credit for
certain taxes as provided in this article, the tax imposed on motor
carriers by this Code section is in addition to taxes imposed on
motor carriers by any other law. |