- A tax at a rate of Twelve and One-fourth Cents (12.25¢) per gallon shall apply to all undyed diesel fuel, on which the other motor fuel tax has not been paid, held in storage at a bulk plant or retail location on July 1, 1999, by any distributor of special fuel.
- The commission shall determine the time and manner of reporting the quantities of undyed diesel fuel in storage on July 1, 1999, and the payment of any taxes due.
