66-6,109.

Excise tax; amount.

(1) In addition to the tax imposed by sections 66-6,107, 66-6,108, and 66-6,109.02, each retailer shall pay an excise tax in an amount set in subsection (2) of this section on all compressed fuel sold for use in registered motor vehicles.

(2) The tax shall be:

(a) Two and eight-tenths cents per gallon or gallon equivalent through December 31, 2015;

(b) Three and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2016, through December 31, 2016;

(c) Four and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2017, through December 31, 2017;

(d) Five and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2018, through December 31, 2018; and

(e) Six and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2019.