[§342I-27] Motor vehicle tire surcharge. There is established a motor vehicle tire surcharge on tires imported into the State after September 30, 2000, and before January 1, 2006. The motor vehicle tire surcharge shall be $1 per tire imported into the State and shall include those tires imported on motor vehicles,

and their associated spare tires. Motor vehicle rental companies may subtract the number of tires on motor vehicles that are exported from the State when calculating the motor vehicle tire surcharge. The surcharge shall be paid by the person or entity who imports the tires, including importers of motor vehicles. [L 2000, c 173, pt of §1]