I. A tax is hereby imposed upon the refining of refined petroleum products at the uniform rate of 1/10 of one percent on the fair market value per barrel of such products at the refinery site, to be paid by the refiner thereof. II. The fair market value per barrel of such refined petroleum products shall be determined by the commissioner, who may, in making such determination, consider the usual selling price of such products at the refinery, the cost of the crude petroleum used, the cost of refining the same, and any other relevant evidence. Such determination shall be subject to review as provided in RSA 21-J:28-b. III. The number of barrels produced shall be computed by tank tables showing 100 percent of production and exact measurements of contents, or by meters or other measuring devices which accurately determine the volume of production or total products produced.
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