Part 4 - GASOLINE AND SPECIAL FUEL TAX
- Section 15-70-401 - Definitions
- Section 15-70-402 - License and security of distributors - denial or disciplinary action
- Section 15-70-403 - Gasoline, special fuel, and aviation fuel tax - incidence - rates
- Section 15-70-404 - Computation
- Section 15-70-405 - Exemption from special fuel tax
- Section 15-70-406 through 15-70-409 - Reserved
- Section 15-70-410 - Distributor's statement and payment - confidentiality
- Section 15-70-411 - Recordkeeping requirements
- Section 15-70-412 - Invoice of distributors and aviation fuel dealers
- Section 15-70-413 and 15-70-414 - Reserved
- Section 15-70-415 - Examination of records
- Section 15-70-416 - Information reports - penalty - confidentiality
- Section 15-70-417 - Penalties for delinquency
- Section 15-70-418 - Fraudulent returns - penalty
- Section 15-70-419 - Improperly imported fuel - seizure
- Section 15-70-420 - Warrant for distraint
- Section 15-70-421 - Statute of limitations
- Section 15-70-422 through 15-70-424 - Reserved
- Section 15-70-425 - Refund or credit authorized
- Section 15-70-426 - Required records
- Section 15-70-427 through 15-70-429 - Reserved
- Section 15-70-430 - Estimate allowed for agricultural use - seller's signed statement acceptable on keylock or cardtrol purchases
- Section 15-70-431 - Determination of highway use
- Section 15-70-432 - Application for refund or credit - filing - correction by department
- Section 15-70-433 - Refund for taxes paid on biodiesel by distributor or retailer - statement - payment - appropriation - records - report to interim committee
- Section 15-70-434 - Approval or rejection of claim
- Section 15-70-435 through 15-70-439 - Reserved
- Section 15-70-440 - Unlawful use of aviation fuel
- Section 15-70-441 - Dyed special fuel restrictions - penalties
- Section 15-70-442 - Marking of dyed diesel fuel pumps
- Section 15-70-443 - Penalties
- Section 15-70-444 through 15-70-449 - Reserved
- Section 15-70-450 - Cooperative agreement - motor fuels taxes
- Section 15-70-451 - Tribal motor fuels administration account
- Section 15-70-452 - Tribal motor fuels tax account
- Section 15-70-453 and 15-70-454 - Reserved
- Section 15-70-455 - Nonresident special fuel user's temporary trip permits - nonresident agricultural harvesting equipment special fuel permit - nonresident special fuel user's agricultural product temporary trip permit
- Section 15-70-456 - Fees for temporary permits - duration of temporary permits
- Section 15-70-457 - Department to furnish forms
- Section 15-70-458 - Penalty for operation without temporary permit - compliance bond - policy continued