TITLE 9 - FUEL TAXES
- Subtitle 1 - Definitions
- Subtitle 2 - Motor Carrier Tax
- Section 9-201 - Definitions.
- Section 9-202 - Imposition of tax.
- Section 9-203 - Exceptions.
- Section 9-204 - Rate of tax.
- Section 9-205 - Interstate agreements and activities.
- Section 9-206 - [Reserved].
- Section 9-207 - Returns - Required.
- Section 9-208 - Returns - Exceptions.
- Section 9-209 - Records.
- Section 9-210 - , 9-211. [Reserved].
- Section 9-212 - Determination of fuel used.
- Section 9-213 - Payment of tax.
- Section 9-214 - Credits.
- Section 9-215 - Time of payment.
- Section 9-216 - Liability for tax.
- Section 9-217 - , 9-218. [Reserved].
- Section 9-219 - Marker or permit required.
- Section 9-220 - Identification markers.
- Section 9-221 - Temporary authorization.
- Section 9-222 - Civilian enforcement powers.
- Section 9-223 - Falsification of IFTA identification marker.
- Subtitle 3 - Motor Fuel Tax
- Section 9-301 - Definitions.
- Section 9-302 - Imposition of tax.
- Section 9-303 - Exemptions.
- Section 9-303.1 - Exemptions - Diplomatic missions and personnel.
- Section 9-304 - United States.
- Section 9-305 - Tax rates.
- Section 9-306 - , 9-307. [Reserved].
- Section 9-308 - Returns.
- Section 9-309 - Required records; inspection.
- Section 9-310 - Statement on invoice.
- Section 9-311 - to 9-313. [Reserved].
- Section 9-314 - Payment of motor fuel tax.
- Section 9-315 - Discount.
- Section 9-316 - , 9-317. [Reserved].
- Section 9-318 - License required.
- Section 9-319 - Qualifications of applicants.
- Section 9-320 - Applications for licenses and exemption certificates.
- Section 9-321 - Issuance of licenses and exemption certificates.
- Section 9-322 - Scope of license and exemption certificate.
- Section 9-323 - Term of license and exemption certificate.
- Section 9-324 - Display of licenses and exemption certificates.
- Section 9-325 - Nonassignability of license and exemption certificate.
- Section 9-326 - Identification numbers.
- Section 9-327 - Additional duties.
- Section 9-328 - Denials.
- Section 9-329 - Hearings on denials.
- Section 9-330 - Cancellation of license or exemption certificate.
- Section 9-331 - Notice of cancellation.
- Section 9-332 - Judicial review.
- Section 9-333 - Request for voluntary cancellation.
- Section 9-334 - Nondischarge of liability.
- Section 9-335 - Surrender of bond.
- Section 9-336 - Coordination with Motor Vehicle Administration.
- Section 9-337 - Prohibited acts.