Who is entitled to the tare allowance for motor fuel taxes?

Licensed suppliers, permissive suppliers, bonded importers, and licensed wholesalers are entitled to the full tare allowance of 1.5415% of the gasoline tax (26 cents per gallon) or the tax on undyed diesel (27 cents per gallon). If a wholesaler receives the allowance, the wholesaler must credit the retailer a portion of the allowance equal to 0.5% of the taxes.

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