Part 18.1.5 GASOLINE TAX 18.1.5.010 Title. 18.1.5.020 Imposition of Gas Tax. 18.1.5.030 Rate of Tax. 18.1.5.040 Calculation of Tax. 18.1.5.050 Incidence of Tax. 18.1.5.060 Reporting and Payment of Tax. 18.1.5.070 Exemptions.