§ 28-6001 — Underground storage tank tax; payments

A. A person who is responsible for collecting the motor vehicle fuel tax imposed by section 28-5606 or the aviation fuel tax imposed by section 28-8344 shall make periodic payments of the underground storage tank tax imposed by title 49, chapter 6, article 2 to the director of the department of transportation.

B. A person who is responsible for collecting the use fuel tax imposed by section 28-5606 on diesel, including dyed diesel as defined in section 28-5601, shall register with the department of transportation on a form prescribed by the department of transportation and shall make periodic payments of the underground storage tank tax imposed by title 49, chapter 6, article 2 to the director. For purposes of this subsection, "diesel" means any liquid that is commonly or commercially known, offered for sale or used as a fuel in diesel engines.