Establishes the "Motor Fuel Tax Fund of 2021" to collect and manage taxes on motor fuel and alternative fuels.

The bill establishes the "Motor Fuel Tax Fund of 2021" to collect taxes on motor fuel and alternative fuels. It sets tax rates for various fuels, including gasoline, diesel, compressed natural gas, liquefied natural gas, and propane. The tax rates vary by fuel type and over different periods. The proceeds from these taxes are deposited into the Motor Fuel Tax Fund of 2021. Unclaimed funds in the fund can be appropriated by the general assembly for road and bridge projects. The bill also outlines procedures for claiming exemptions and refunds for the fuel tax.

Establishes the "Motor Fuel Tax Fund of 2021" to collect and manage taxes on motor fuel and alternative fuels.

The bill establishes the "Motor Fuel Tax Fund of 2021" to collect taxes on motor fuel and alternative fuels. It sets tax rates for various fuels, including gasoline, diesel, compressed natural gas, liquefied natural gas, and propane. The tax rates vary by fuel type and over different periods. The proceeds from these taxes are deposited into the Motor Fuel Tax Fund of 2021. Unclaimed funds in the fund can be appropriated by the general assembly for road and bridge projects. The bill also outlines procedures for claiming exemptions and refunds for the fuel tax.