Authorizes the imposition of a tax on diesel fuel by certain incorporated cities in this State. (BDR 32-463)

AN ACT relating to taxation; creating the City Diesel Fuel Tax Law; authorizing certain incorporated cities in this State to impose an excise tax on the sale of diesel fuel used in motor vehicles; setting forth certain mandatory provisions of an ordinance by which a city imposes an excise tax on diesel fuel; authorizing certain persons who use diesel fuel in motor vehicles operated or intended to operate interstate to request and obtain reimbursement for the tax paid on diesel fuel consumed outside this State; establishing the approved uses of the revenues of any excise tax on diesel fuel imposed by a city; establishing certain reporting requirements concerning the proposed use of revenues from any excise tax on diesel fuel imposed by a city; providing for the administration by the Department of Motor Vehicles of any excise tax on diesel fuel imposed by a city; and providing other matters properly relating thereto.