Chapter 259 - ADMINISTRATION
- Rule 701-259.1 - Definitions
- Rule 701-259.2 - Statute of limitations, supplemental assessments and refund adjustments
- Rule 701-259.3 - Taxpayers required to keep records
- Rule 701-259.4 - Audit-costs
- Rule 701-259.5 - Estimate gallonage
- Rule 701-259.6 - Timely filing of returns, reports, remittances, applications, or requests
- Rule 701-259.7 - Extension of time to file
- Rule 701-259.8 - Penalty and interest
- Rule 701-259.9 - Penalty and enforcement provisions
- Rule 701-259.10 - Application of remittance
- Rule 701-259.11 - Reports, returns, records-variations
- Rule 701-259.12 - Form of invoice
- Rule 701-259.13 - Credit card invoices
- Rule 701-259.14 - Original invoice retained by purchaser-certified copy if lost
- Rule 701-259.15 - Taxes erroneously or illegally collected
- Rule 701-259.16 - Credentials and receipts
- Rule 701-259.17 - Information confidential
- Rule 701-259.18 - Delegation to audit and examine
- Rule 701-259.19 - Practice and procedure before the department of revenue
- Rule 701-259.20 - Time for filing protest
- Rule 701-259.21 - Bonding procedure
- Rule 701-259.22 - Tax refund offset
- Rule 701-259.23 - Supplier, restrictive supplier, importer, exporter, blender, dealer, or user licenses
- Rule 701-259.24 - Reinstatement of license canceled for cause
- Rule 701-259.25 - Fuel used in implements of husbandry
- Rule 701-259.26 - Excess tax collected
- Rule 701-259.27 - Retailer gallons report