15-70-404 . (Temporary) Computation. (1) The tax imposed on the distributor under 15-70-403 (1) may be rounded to the nearest whole dollar amount. (2) The tax imposed under 15-70-403 (6) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403 (1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state.
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