CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES
- Part 1. General Provisions
- 15-70-101. Disposition of funds.
- 15-70-102. Allocation of funds -- participation in railroad grade crossing protection.
- 15-70-103. Time of mailing and filing.
- 15-70-104. Rules to be established by department.
- 15-70-105. Writeoff of collection of tax, penalty, or interest -- rules.
- 15-70-106. and reserved.
- 15-70-108. Payment of taxes by negotiable instrument.
- 15-70-109. reserved.
- 15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing.
- 15-70-111. Judicial review and appeals.
- 15-70-112. Definitions.
- 15-70-113. Total remittance payable by electronic funds transfer.
- 15-70-114. Electronic filing of tax returns and required information.
- 15-70-115. Rules.
- 15-70-116. through reserved.
- 15-70-121. International Fuel Tax Agreement.
- 15-70-122. Collection of fuel tax.
- 15-70-123. Report by unlicensed petroleum dealer -- definition -- penalty.
- 15-70-124. Agreements with other governmental entities relating to collection of certain fuel taxes.
- 15-70-125. Highway nonrestricted account.
- Part 2. Basic Gasoline License Tax
- 15-70-201. Definitions.
- 15-70-202. License and security of gasoline distributors -- denial or revocation of license.
- 15-70-203. Repealed.
- 15-70-204. Gasoline license tax -- rate.
- 15-70-205. Distributor's statement and payment -- confidentiality.
- 15-70-206. Recordkeeping requirements.
- 15-70-207. Invoice of distributors and aviation dealers.
- 15-70-208. Examination of records.
- 15-70-209. Information reports -- confidentiality.
- 15-70-210. Tax penalty for delinquency.
- 15-70-211. Warrant for distraint.
- 15-70-212. Statute of limitations.
- 15-70-213. through reserved.
- 15-70-221. Refund or credit authorized.
- 15-70-222. Required records.
- 15-70-223. Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases.
- 15-70-224. Determination of highway use.
- 15-70-225. Application for refund or credit -- filing -- correction by department.
- 15-70-226. Approval or rejection of claim.
- 15-70-227. through reserved.
- 15-70-231. Unlawful use of aviation fuel.
- 15-70-232. Penalties.
- 15-70-233. Improperly imported fuel -- seizure.
- 15-70-234. Cooperative agreement -- motor fuels taxes.
- 15-70-235. Tribal motor fuels administration account.
- 15-70-236. Tribal motor fuels tax account.
- 15-70-237. through reserved.
- 15-70-241. Terminated.
- 15-70-242. Civil penalty.
- 15-70-243. and reserved.
- 15-70-245. Repealed.
- Part 3. Special Fuels Use Tax
- 15-70-301. Definitions.
- 15-70-302. Special fuel user's permits required -- exceptions.
- 15-70-303. Application for permit.
- 15-70-304. Bonding, release of surety, and additional bond.
- 15-70-305. Issuance of permit -- grounds for refusal -- hearing.
- 15-70-306. Revocation, suspension, and cancellation.
- 15-70-307. Surrender of permit upon use discontinuance.
- 15-70-308. Repealed.
- 15-70-309. Repealed.
- 15-70-310. reserved.
- 15-70-311. Special fuel user's temporary trip permits -- nonresident agricultural harvesting equipment special fuel permit -- special fuel user's agricultural product temporary trip permit.
- 15-70-312. Fees for temporary permits -- duration of temporary permits.
- 15-70-313. Department to furnish forms.
- 15-70-314. Penalty for operation without temporary permit -- compliance bond -- policy continued.
- 15-70-315. Repealed.
- 15-70-316. Repealed.
- 15-70-317. Use of dyed special fuel allowed for certain projects -- temporary permit -- tax and penalty imposed for unauthorized use -- grounds for refusal -- rules.
- 15-70-318. and reserved.
- 15-70-320. Exemption from special fuel tax.
- 15-70-321. Tax on special fuel and volatile liquids.
- 15-70-322. Repealed.
- 15-70-323. Special fuel user's records.
- 15-70-324. Examination of records -- enforcement of part.
- 15-70-325. Returns.
- 15-70-326. Computation.
- 15-70-327. Payment.
- 15-70-328. Credits.
- 15-70-329. Procedures for credits -- deadline.
- 15-70-330. Special fuel penalties.
- 15-70-331. Deficiency.
- 15-70-332. Determination if no return made.
- 15-70-333. Fraudulent return -- penalty.
- 15-70-334. Warrant for distraint.
- 15-70-335. Statute of limitation.
- 15-70-336. Criminal penalties.
- 15-70-337. through reserved.
- 15-70-341. License and security of special fuel distributors -- denial or revocation of license -- reissuance fee.
- 15-70-342. Repealed.
- 15-70-343. Special fuel license tax -- rate.
- 15-70-344. Distributor's statement and payment -- confidentiality.
- 15-70-345. Recordkeeping requirements.
- 15-70-346. Terminated.
- 15-70-347. Terminated.
- 15-70-348. Invoice of distributors.
- 15-70-349. Examination of records.
- 15-70-350. reserved.
- 15-70-351. Information reports -- penalty -- confidentiality.
- 15-70-352. Penalties for delinquency.
- 15-70-353. Fraudulent returns -- penalty.
- 15-70-354. Warrant for distraint.
- 15-70-355. Statute of limitations.
- 15-70-356. Refund or credit authorized.
- 15-70-357. Improperly imported fuel -- seizure.
- 15-70-358. through reserved.
- 15-70-361. Required records.
- 15-70-362. Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases.
- 15-70-363. Determination of highway use.
- 15-70-364. Application for refund or credit -- filing -- correction by department.
- 15-70-365. Approval or rejection of claim.
- 15-70-366. Penalties.
- 15-70-367. and reserved.
- 15-70-369. Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records -- report to interim committee.
- 15-70-370. Repealed.
- 15-70-371. Marking of dyed diesel fuel pumps.
- 15-70-372. Civil penalties.
- Part 6. Biodiesel Production Incentive
- Part 7. Compressed Natural Gas Tax
- 15-70-701. Definitions.
- 15-70-702. Compressed natural gas dealer's or liquefied petroleum gas dealer's license.
- 15-70-703. Application for license.
- 15-70-704. Bonding, release of surety, and additional bond.
- 15-70-705. Issuance of license -- grounds for refusal -- hearing.
- 15-70-706. Revocation of license -- notice.
- 15-70-707. Cancellation of license upon surrender.
- 15-70-708. through reserved.
- 15-70-711. Tax on compressed natural gas -- tax on liquefied petroleum gas.
- 15-70-712. Recordkeeping.
- 15-70-713. Examination of records -- enforcement -- reciprocity.
- 15-70-714. Returns required -- payment.
- 15-70-715. Penalties for refusal or failure to file return or pay tax when due.
- 15-70-716. Deficiency -- penalty.
- 15-70-717. Determination if no return made -- penalty -- presumption.
- 15-70-718. Fraudulent return -- penalty.
- 15-70-719. Warrant for distraint.
- 15-70-720. Statute of limitations.