(a) As used in this section:
(1) “Carrier” means any person that operates or causes to be operated on any highway in this state any eligible motor vehicle. “Carrier” does not include the state, any political subdivision of the state, the United States or the federal government;
(2) “Commissioner” means the Commissioner of Revenue Services;
(3) “Department” means the Department of Revenue Services;
(4) “Eligible motor vehicle” means a motor vehicle, as defined in section 14-1 , that (A) has a gross weight of twenty-six thousand pounds or more, and (B) carries a classification between Class 8 and Class 13, inclusive, under the Federal Highway Administration vehicle classification system. “Eligible motor vehicle” does not include a motor vehicle carrying or transporting milk or dairy products to or from a dairy farm that holds a license to ship milk;
(5) “Gross weight” has the same meaning as provided in section 14-1 ; and
(6) “Highway” has the same meaning as provided in section 14-1 .
(b) (1) For each calendar month commencing on or after January 1, 2023, and prior to October 1, 2023, and for each calendar quarter commencing on or after October 1, 2023, a tax is imposed on every carrier for the privilege of operating or causing to be operated an eligible motor vehicle on any highway of the state. Use of any such highway shall be measured by the number of miles traveled within the state by each eligible motor vehicle operated or caused to be operated by such carrier during each month prior to October 1, 2023, and during each calendar quarter commencing on or after October 1, 2023. The amount of tax due from each carrier shall be determined in accordance with the provisions of subdivision (2) of this subsection.
(2) Each carrier shall calculate the number of miles traveled by each eligible motor vehicle operated or caused to be operated by such carrier within the state during each month prior to October 1, 2023, and during each calendar quarter commencing on or after October 1, 2023. The miles traveled within the state by each eligible motor vehicle shall be multiplied by the tax rate as follows, such rate to be based on the gross weight of each such vehicle: