Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier's consumption of compressed natural gas in:
(1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or
(2) the previous calendar quarter for compressed natural gas consumed after June 30, 2014.
As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.8.
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