Chapter 55 - Motor Fuels Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Motor Fuel Tax Law
- § 26-55-201 - Title.
- § 26-55-202 - Definitions.
- § 26-55-203 - Effect of reference to subchapter.
- § 26-55-204 - Rules and regulations.
- § 26-55-205 - Levy of tax.
- § 26-55-206 - Purpose of tax -- Allocation.
- § 26-55-207 - Exemptions.
- § 26-55-208 - Sale of motor fuel exempt from sales or gross receipts tax.
- § 26-55-209 - Local taxes prohibited.
- § 26-55-210 - Border tax rate areas generally.
- § 26-55-211 - Border tax rate applicable within corporate boundaries.
- § 26-55-212 - Border tax rate areas -- Use of auxiliary fuel tanks.
- § 26-55-213 - Distributor's license -- Requirement -- Penalty for noncompliance.
- § 26-55-214 - Distributor's license -- Application and bond.
- § 26-55-215 - Distributor's license -- Issuance of certificate.
- § 26-55-216 - Distributor's license -- Nonassignable.
- § 26-55-217 - Distributor's license -- Display required.
- § 26-55-218 - Distributor's license -- Expiration.
- § 26-55-219 - Distributor's license -- Refusal.
- § 26-55-220 - Municipal licenses for distributors.
- § 26-55-221 - Licenses -- Persons other than distributors.
- § 26-55-222 - Bonds -- Requirement -- Amounts -- Waiver.
- § 26-55-223 - Bonds -- Deposit or pledge of government obligations as alternative.
- § 26-55-224 - Bonds -- Additional bonds -- Conditions for requirement.
- § 26-55-225 - Bonds -- New bonds -- Conditions for requirement.
- § 26-55-226 - Bonds -- Release or discharge of surety.
- § 26-55-227 - [Repealed.]
- § 26-55-228 - [Repealed.]
- § 26-55-229 - Tax reports.
- § 26-55-230 - Computation and payment of tax.
- § 26-55-231 - Failure to report or pay tax -- Revocation or cancellation of license.
- § 26-55-232 - Failure to report or pay taxes promptly -- Penalties.
- § 26-55-233 - Failure to file report -- Assessment and collection of tax.
- § 26-55-234 - Statements and reports from persons not distributors.
- § 26-55-235 - Reports from carriers transporting motor fuel.
- § 26-55-236 - Failure to file reports, statements, or returns -- Falsification -- Penalties.
- § 26-55-237 - Retention of records by distributors and dealers -- Penalty for noncompliance.
- § 26-55-238 - Inspection of records, books, etc. -- Examination of witnesses.
- § 26-55-239 - Forms for reports or records.
- § 26-55-240 - Discontinuance or transfer of business.
- § 26-55-241 - Unpaid tax -- Lien on property -- Enforcement.
- § 26-55-242 - Sale of distributor's property -- Certificate of lien.
- § 26-55-243 - Delinquent tax payments -- Collection procedure.
- § 26-55-244 - Refunds on excess gallonage reported.
- § 26-55-245 - Refunds -- Taxes erroneously or illegally collected -- Lost fuel.
- § 26-55-246 - Posting price of fuel plus tax.
- § 26-55-247 - Confiscation and sale of equipment of persons transporting motor fuel unlawfully.
- § 26-55-248 - Sale of fuels purchased from other than duly licensed distributor -- Penalties.
- § 26-55-249 - Public inspection of records.
- § 26-55-250 - Exchange of information among states.
- Subchapter 3 - Refunds -- Motor Fuels Used for Agricultural Purposes
- Subchapter 4 - Refunds -- Motor Fuels Used in Motor Buses
- § 26-55-401 - Applicability of existing motor fuel refund laws.
- § 26-55-402 - Effect of subchapter on state highway bonds.
- § 26-55-403 - Director's powers.
- § 26-55-404 - Entitlement to refund.
- § 26-55-405 - Refund permits.
- § 26-55-406 - Applications for refund.
- § 26-55-407 - Refund paid from Gasoline Tax Refund Fund.
- § 26-55-408 - Dealers' and sellers' records and reports.
- Subchapter 5 - Interstate Motor Fuels Dealers
- Subchapter 6 - Shipments of Motor Fuels
- § 26-55-601 - Definitions.
- § 26-55-602 - Applicability.
- § 26-55-603 - Penalties -- Impoundment of vehicles.
- § 26-55-604 - Rules and regulations -- Audit assistance.
- § 26-55-605 - Import/export load permit required -- Exception.
- § 26-55-606 - Bill of lading required -- Penalty.
- § 26-55-607 - Documentation to be retained in vehicle -- Exception.
- § 26-55-608 - Authority to stop, investigate, and impound vehicles.
- § 26-55-609 - Responsibility for taxes -- Provisions cumulative.
- § 26-55-610 - Licensing and bonding requirements -- Penalties.
- Subchapter 7 - Fuel Imported in Supply Tanks
- § 26-55-701 - Purpose of tax.
- § 26-55-702 - Liability for tax.
- § 26-55-703 - Exemptions.
- § 26-55-704 - Allocation and distribution of tax.
- § 26-55-705 - License required -- Application.
- § 26-55-706 - Bond of applicant.
- § 26-55-707 - License -- Issuance -- Terms and conditions.
- § 26-55-708 - Registration of licensee's motor vehicles.
- § 26-55-709 - Interstate carrier certificates or permits.
- § 26-55-710 - Quarterly mileage reports -- Tax computation.
- § 26-55-711 - Bonded and unbonded interstate motor fuel users -- Penalty for insufficient purchase.
- § 26-55-712 - Bonded and unbonded interstate users -- Knowing failure to pay tax or penalty.
- § 26-55-713 - Claims for refunds by nonbonded users.
- § 26-55-714 - Interstate users -- Tax refund procedure.
- § 26-55-715 - [Repealed.]
- § 26-55-716 - Failure or refusal to pay tax -- Penalties, interest, and costs.
- § 26-55-717 - Unlicensed users -- Failure to pay tax -- Burden of proof.
- § 26-55-718 - Failure to file report or pay tax, filing fraudulent reports, etc. -- Penalties.
- § 26-55-719 - Records -- Preservation -- Inspection.
- Subchapter 8 - Unlicensed Out-of-State Trucks
- Subchapter 9 - Vehicle Tank Inspections
- § 26-55-901 - Definitions.
- § 26-55-902 - Penalties.
- § 26-55-903 - Rules and regulations.
- § 26-55-904 - Measurement of vehicle tanks.
- § 26-55-905 - Testing stations.
- § 26-55-906 - Time and place of inspection.
- § 26-55-907 - Testing and sealing.
- § 26-55-908 - Marking tank.
- § 26-55-909 - Reinspection, retesting, and remeasurement.
- § 26-55-910 - Unlawful to use vehicle tanks unless tested and sealed.
- § 26-55-911 - Sealing of inlets and outlets.
- § 26-55-912 - Display of marks indicating proper gauging -- Exemption from subchapter.
- Subchapter 10 - Additional Taxes and Fees
- Subchapter 11 - International Fuel Tax Agreement
- Subchapter 12 - Additional Taxes on Motor Fuel, Distillate Special Fuels, and Liquefied Gas Special Fuels
- Subchapter 13 - Refunds -- Motor Fuels Used by Fire Departments