Chapter 57-43.2 - SPECIAL FUELS AND IMPORTER FOR USE TAXES

Section 57-43.2-01 - Definitions
Section 57-43.2-02 - Tax imposed
Section 57-43.2-02.1 - [Repealed]
Section 57-43.2-02.2 - [Repealed]
Section 57-43.2-02.3 - [See Note] Exemptions (§ 57-43.2-02.3)
Section 57-43.2-02.4 - [Expired]
Section 57-43.2-03 - Special excise tax levied
Section 57-43.2-03.1 - Dyed special fuel use by a city
Section 57-43.2-04 - [Repealed]
Section 57-43.2-04.1 - Tax collection allowance
Section 57-43.2-04.2 - Refund to prevent taxation by multiple jurisdictions
Section 57-43.2-04.3 - Refund of tax on tax-exempt sales
Section 57-43.2-04.4 - Credit for taxes paid on worthless accounts and refunds
Section 57-43.2-04.5 - Refund to emergency medical services operation
Section 57-43.2-04.6 - Refund of tax for fuel used for a refrigeration unit on a truck
Section 57-43.2-05 - Refiner, supplier, distributor, importer, exporter, retailer, and terminal operator required to secure license - License fees
Section 57-43.2-06 - [Repealed]
Section 57-43.2-07 - Bond or letter of credit required
Section 57-43.2-07.1 - Qualification for exporter license
Section 57-43.2-07.2 - Qualification for importer license
Section 57-43.2-08 - Application for license - Issuance of license - Denial of license
Section 57-43.2-09 - Revocation of license - Hearing to show cause - Reinstatement
Section 57-43.2-10 - Retention of records - Subject to inspection
Section 57-43.2-11 - Report by refiner, supplier, distributor, retailer, importer, or exporter required
Section 57-43.2-11.1 - Report by terminal operator required
Section 57-43.2-11.2 - Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
Section 57-43.2-12 - [Repealed]
Section 57-43.2-13 - [Repealed]
Section 57-43.2-14 - Commissioner to audit report and assess tax
Section 57-43.2-14.1 - Determination if no report is filed
Section 57-43.2-15 - Penalty and interest - Violations
Section 57-43.2-16 - [Repealed]
Section 57-43.2-16.1 - Corporate officer liability
Section 57-43.2-16.2 - Governor and manager liability
Section 57-43.2-16.3 - Lien of tax - Collection - Action authorized
Section 57-43.2-16.4 - Liability of a general partner in a limited liability limited partnership
Section 57-43.2-17 - [Repealed]
Section 57-43.2-18 - [Repealed]
Section 57-43.2-19 - Transfer, deposit, and distribution of funds
Section 57-43.2-20 - Erroneously or illegally collected taxes
Section 57-43.2-21 - Inventory gains - Losses
Section 57-43.2-22 - Administration - Assistance authorized - Rules
Section 57-43.2-23 - [Repealed]
Section 57-43.2-24 - [Repealed]
Section 57-43.2-25 - [Repealed]
Section 57-43.2-26 - [Repealed]
Section 57-43.2-27 - [Repealed]
Section 57-43.2-28 - [Repealed]
Section 57-43.2-29 - [Repealed]
Section 57-43.2-30 - [Repealed]
Section 57-43.2-31 - [Repealed]
Section 57-43.2-32 - [Repealed]
Section 57-43.2-33 - [Repealed]
Section 57-43.2-34 - [Repealed]
Section 57-43.2-35 - [Repealed]
Section 57-43.2-35.1 - [Repealed]
Section 57-43.2-36 - [Repealed]
Section 57-43.2-37 - Cooperative special fuels agreements
Section 57-43.2-38 - Special fuel tax for interstate motor carriers - Computation - Credits - Refunds
Section 57-43.2-39 - Interstate motor carrier required to obtain license - Display - Revocation or cancellation of license - Occasional trip permits in lieu of license
Section 57-43.2-40 - Interstate motor carrier tax reports - Payments - Audits - Assessments
Section 57-43.2-41 - Dyed special fuel - Administrative fees - Inspections - Penalty - Consumer advisory