Relates to computing sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon

This bill changes how sales and use taxes are calculated on motor fuel and diesel fuel sold in the state. It requires sellers to pay a tax based on a specified rate per gallon (rounded to the nearest cent) multiplied by the fuel's cost, computed quarterly. The tax must be prepaid for each gallon of fuel imported, manufactured, or sold in the state. This directly affects fuel retailers, distributors, and importers who must now pay this tax upfront. The bill takes effect in the next quarterly tax period starting at least 90 days after enactment.