Article XIV.
Public Highway System

Section 10. Taxation of Motor Fuel

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Taxation of Motor Fuel

The legislature may levy an excise tax on any means or substance used for propelling vehicles on the public highways of this state or on the business of selling it. The proceeds of the tax shall be paid into the highway user tax distribution fund.

Taxation of Motor Fuel

The state may levy an excise tax upon any substance, material, fluid, force or other means or instrumentality, or the business of dealing in, selling or producing any or all thereof, used or useful, in producing or generating power for propelling motor or other vehicles used on the public highways of this state. The proceeds of such tax shall be paid into the highway user tax distribution fund.

Redlined Comparison between 1957 and 1975 Amendment

Removed from 1957 Added to 1975

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