Section 26-62-202 - Collection and payment of tax(a) The tax levied by this chapter shall be collected and paid by alternative fuels suppliers on all alternative fuels sold or delivered by such suppliers when: (1) Delivered into the fuel supply tanks of a motor vehicle;(2) Sold to a dealer or user; or(3) Used in any motor vehicle owned or operated by that alternative fuels supplier. The Secretary of the Department of Finance and Administration shall make and promulgate rules for a system for recordkeeping requirements to be kept by such suppliers in fulfilling this subdivision (a)(3).(b) The tax levied by this chapter shall be paid by an interstate user who uses alternative fuels in this state as provided by §§ 26-62-209 and 26-62-211.(c) The tax levied by this chapter shall be paid by any person who uses alternative fuels in this state on which the tax levied in this chapter has not been paid in accordance with the provisions of § 26-62-209 or § 26-62-211.(d) The tax levied by this chapter shall be paid by an IFTA carrier user who uses alternative fuels in this state as provided by § 26-62-209.Amended by Act 2019, No. 315,§ 3051, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 4309, eff. 7/1/2019.Acts 1993, No. 1119, § 10.