A. For on-highway operations of motor vehicles other than buses, the weight distance tax shall be computed in accordance with the following schedule:

Declared Gross Weight                                     Tax Rate (Gross Vehicle Weight)                                 (Mills per Mile) 26,001 to 28,000                                                 11.01 28,001 to 30,000                                                 11.88 30,001 to 32,000                                                 12.77 32,001 to 34,000                                                 13.64 34,001 to 36,000                                                 14.52 36,001 to 38,000                                                 15.39 38,001 to 40,000                                                 16.73 40,001 to 42,000                                                 18.05 42,001 to 44,000                                                 19.36 44,001 to 46,000                                                 20.69 46,001 to 48,000                                                 22.01 48,001 to 50,000                                                 23.33 50,001 to 52,000                                                 24.65 52,001 to 54,000                                                 25.96 54,001 to 56,000                                                 27.29 56,001 to 58,000                                                 28.62 58,001 to 60,000                                                 29.93 60,001 to 62,000                                                 31.24 62,001 to 64,000                                                 32.58 64,001 to 66,000                                                 33.90 66,001 to 68,000                                                 35.21 68,001 to 70,000                                                 36.52 70,001 to 72,000                                                 37.86 72,001 to 74,000                                                 39.26 74,001 to 76,000                                                 40.71 76,001 to 78,000                                                 42.21 78,001 and over                                                 43.78.

B. All motor vehicles for which the tax is computed under Subsection A of this section shall pay a tax that is two-thirds of the tax computed under Subsection A of this section if:

(1)     the motor vehicle is customarily used for one-way haul;

(2)     forty-five percent or more of the mileage traveled by the motor vehicle for a registration year is mileage that is traveled empty of all load; and

(3)     the registrant, owner or operator of the vehicle attempting to qualify under this subsection has made a sworn application to the department to be classified under this subsection for a registration year and has given whatever information is required by the department to determine the eligibility of the vehicle to be classified under this subsection and the vehicle has been so classified.