(a) A licensed dealer or licensed special fuel seller shall deduct 0.5% of the 1st 10 cents of the motor fuel tax on each gallon of motor fuel, as a discount:
(1) instead of an allowance for evaporation, shrinkage, and handling; and
(2) to reimburse the licensed dealer or licensed special fuel seller for expenses incurred for the State in:
(i) keeping records;
(ii) collecting and paying the tax; and
(iii) preparing reports.
(b) (1) This subsection does not apply to:
(i) any aviation gasoline; or
(ii) any other motor fuel on which the motor fuel tax has not been paid.
(2) From the discount under subsection (a) of this section:
(i) a licensed dealer who sells gasoline to a retail service station dealer shall deduct on the bill 1/2 of the discount;
(ii) a licensed dealer who sells gasoline to a licensed distributor or licensed special fuel seller shall deduct on the bill 2/3 of the discount;
(iii) a licensed distributor who sells motor fuel to a retail service station dealer shall deduct on the bill 1/3 of the discount;
(iv) a licensed special fuel seller who sells special fuel to a retail service station dealer shall deduct on the bill 1/2 of the discount;
(v) a licensed special fuel seller who sells special fuel to a licensed distributor shall deduct on the bill 2/3 of the discount; and
(vi) a licensed special fuel seller who sells gasoline to a licensed distributor shall deduct on the bill 1/3 of the discount.
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