Imposing a mass transit tax on motor fuel in specified jurisdictions;
establishing the rate of the mass transit tax as 2.1% of the sales
price charged by a distributor for motor fuel sold to a retail service
station dealer; requiring the mass transit tax to be imposed at a
specified time and collected and paid in a specified manner; requiring
a distributor to file a mass transit tax return; allowing a
distributor to deduct a specified amount of the mass transit tax due
to reimburse the distributor for expenses; etc.