§ 3171

Imposition and rate of reciprocal tax Whenever under the laws of any other state or province any tax or toll is imposed upon the use of gasoline or other motor fuel by residents of this State for the privilege of operating a motor vehicle upon the highways of such state or province, excepting, however, a tax or toll imposed upon gasoline or other motor fuel purchased within such state or province, a tax computed and applied in the same manner as the tax or toll of such other state or province shall be imposed by this State upon the use of gasoline or other motor fuel by motor vehicles registered in such other state or province so long as the tax or toll imposed by such other state or province shall remain in force. (Added 1985, No. 207 (Adj. Sess.), § 1.)