Chapter 3.32 NATURAL OR MANUFACTURED GAS USE TAX: 1990 This chapter is included in your selections. Sections: 3.32.010 Natural or Manufactured Gas Line Use Tax Imposed. 3.32.020 Rate. 3.32.030 Exemptions. 3.32.040 Credits. 3.32.050 Administration and Collection. 3.32.060 Contract Execution.