§ 23.1-13-16 — Inspection fees

Every person licensed by the tax commissioner as a motor vehicle fuel or special fuels
dealer shall pay to the tax commissioner an inspection fee of one-fortieth of one cent per gallon
[3.79 liters] for every gallon [3.79 liters] of gasoline, kerosene, tractor fuel, heating oil, or diesel
fuel sold or used during a calendar month except those gallons sold out of state or those gallons
sold as original package sales as defined in chapters 57-43.1 and 57-43.2. The fee must
accompany the monthly report required in the following section and is due no later than the
twenty-fifth day of each calendar month for the preceding month. The tax commissioner shall
forward all money collected under this section to the state treasurer monthly, and the state
treasurer shall deposit the funds in the department of environmental quality operating fund. The
funds must be used, subject to legislative appropriations, for the state fuel inspection program.
The tax commissioner shall make available annually a report by licensed dealer listing the
number of gallons [liters] of motor vehicle fuel and special fuels upon which the inspection fee
has been paid. The provisions of chapters 57-43.1 and 57-43.2 pertaining to the administration
of motor vehicle fuel and special fuels taxes not in conflict with the provisions of this chapter
govern the administration of the inspection fee levied by this chapter.