Chapter 3 - Petroleum Products and Alternative Fuels Tax Law
- Part 1 - General Provisions
- Part 2 - Imposition of Taxes and Fees
- Part 3 - Measurement of Tax
- Part 4 - Exemptions and Refunds
- 67-3-401 - Governmental agency exemption.
- 67-3-402 - Consumer imports exemption.
- 67-3-403 - Industrial chemicals and solvents exemption.
- 67-3-404 - Export exemption.
- 67-3-405 - Suppliers export exemption.
- 67-3-406 - Refund on exports by licensed exporter.
- 67-3-407 - Refund on exports by unlicensed exporter.
- 67-3-408 - Kerosene exemption.
- 67-3-409 - Aviation fuel exemption.
- 67-3-410 - Refinery exemptions.
- 67-3-411 - Agricultural use refunds Gasoline.
- 67-3-412 - Refunds Exports.
- 67-3-413 - Refunds Governmental Refund claim filing by vendor.
- 67-3-414 - Refunds Auxiliary engines.
- 67-3-415 - Refunds Contaminated fuels.
- 67-3-416 - Refunds Casualty losses.
- 67-3-417 - Refunds Fabricating user.
- 67-3-418 - Refunds End user Off highway.
- 67-3-419 - [Repealed.]
- 67-3-420 - Refunds Wholesaler sales to limited users and prepaid users.
- 67-3-421 - Refund claim procedures generally.
- 67-3-422 - Refunds Manufacturers of pre-mixed engine fuel.
- 67-3-423 - Biodiesel manufacturers' incentive fund. [Effective until July 1, 2013. See the Compiler's Notes.]
- Part 5 - Payment of Tax
- 67-3-501 - Payment by permissive supplier.
- 67-3-502 - Payment by bonded importer.
- 67-3-503 - Blanket pre-collection election for imports.
- 67-3-504 - Payment by supplier.
- 67-3-505 - Terminal operator liability.
- 67-3-506 - Supplier to collect tax-deferred payment.
- 67-3-507 - Bad debt allowance.
- 67-3-508 - Collection administration allowance.
- 67-3-509 - Tare allowance.
- 67-3-510 - Backup payment by end user Joint liability of ultimate vendor.
- 67-3-511 - Payment of floorstock tax.
- 67-3-512 - Payment of taxes and fees by fuel blenders.
- 67-3-513 - Tax on cross-border movements of petroleum products.
- 67-3-514 - Inclusion of taxes and fees in sales price.
- 67-3-515 - Payment by electronic funds transfer.
- Part 6 - Bonding and Licenses
- 67-3-601 - Supplier's license Permissive supplier's license.
- 67-3-602 - Blender's license.
- 67-3-603 - Terminal operator's license.
- 67-3-604 - Exporter's license.
- 67-3-605 - Transporter's license.
- 67-3-606 - Importer's licenses Bonded importer's license Restricted importer's license.
- 67-3-607 - Wholesaler's license.
- 67-3-608 - License application Form Investigation.
- 67-3-609 - Bond for payment of taxes required Amount Combination bonds Exemptions.
- 67-3-610 - Bond Licensed wholesaler.
- 67-3-611 - New bond.
- 67-3-612 - Bond increase.
- 67-3-613 - Bond replacement.
- 67-3-614 - Bond release.
- 67-3-615 - License transferability.
- 67-3-616 - License display.
- 67-3-617 - License termination Notice Surrender.
- 67-3-618 - License denial and revocation.
- 67-3-619 - Retailer's license for dyed diesel fuel.
- Part 7 - Reports
- Part 8 - Enforcement Provisions
- 67-3-801 - Destination state shipping paper to be issued.
- 67-3-802 - Shipping paper to be carried on board.
- 67-3-803 - Refusal of delivery.
- 67-3-804 - Diversions.
- 67-3-805 - Right to rely.
- 67-3-806 - Petroleum products and vehicles declared contraband Confiscation Procedure for hearing.
- 67-3-807 - Disposition of seized property Bond or possession Exclusive remedy.
- 67-3-808 - No operation without a license.
- 67-3-809 - Unlawful sale and use of dyed fuel.
- 67-3-810 - Requirements for sale of dyed diesel fuel at retail station.
- 67-3-811 - Notice required with respect to dyed diesel fuel.
- 67-3-812 - Dyed fuel pump display.
- 67-3-813 - Quality assurance.
- 67-3-814 - Prohibition on tampering with meters at retail outlets.
- 67-3-815 - Records retention.
- 67-3-816 - Inspections.
- 67-3-817 - Invoices.
- 67-3-818 - Calibration of storage tanks.
- 67-3-819 - Criminal violations.
- Part 9 - General Administrative Provisions
- 67-3-901 - Gasoline Tax Distribution of receipts Expenses of administration Utility relocation loan program.
- 67-3-902 - Investment of idle funds from 1986 gasoline tax increases.
- 67-3-903 - Specific highway projects benefited by 1986 gasoline tax increases.
- 67-3-904 - Petroleum products tax increases Participation of disadvantaged or women business enterprises in construction.
- 67-3-905 - Diesel tax, compressed natural gas, and prepaid user diesel tax Allocation of proceeds.
- 67-3-906 - Special privilege tax and export tax Disposition of tax proceeds.
- 67-3-907 - Environmental assurance fee Disposition of fee proceeds.
- 67-3-908 - Liquified gas Distribution of tax.
- 67-3-909 - Commissioner's duty Receipts and disbursals.
- 67-3-910 - Federal reservations Application of petroleum products and alternative fuels taxes.
- 67-3-911 - Lists Furnishing by the commissioner.
- Part 10 - Gasoline Tax for Local Transportation Funding
- 67-3-1001 - Part definitions.
- 67-3-1002 - Tax additional.
- 67-3-1003 - Applicability to governmental agencies.
- 67-3-1004 - Tax authorized.
- 67-3-1005 - County levy precludes municipal levy.
- 67-3-1006 - Exemptions.
- 67-3-1007 - Referendum.
- 67-3-1008 - Petition for tax.
- 67-3-1009 - Repeal of tax.
- 67-3-1010 - Collection of tax.
- 67-3-1011 - Accounting for funds.
- 67-3-1012 - Apportionment and use of tax.
- Part 11 - Alternative Fuels
- 67-3-1101 - Alternative fuels Part definitions.
- 67-3-1102 - Liquified gas Rate of tax.
- 67-3-1103 - Liquified gas Time of payment of tax.
- 67-3-1104 - Liquified gas Dealer permits.
- 67-3-1105 - Liquified gas Bond.
- 67-3-1106 - Liquified gas Tax on vehicles.
- 67-3-1107 - Liquified gas Duration of permits.
- 67-3-1108 - Liquified gas Liability of dealer for sale to unauthorized users.
- 67-3-1109 - Liquified gas Records and invoices.
- 67-3-1110 - Liquified gas Reports Payment of tax Computation of tax.
- 67-3-1111 - Liquified gas Transfer, destruction, or modification of motor vehicle Refunds of tax.
- 67-3-1112 - Liquified gas Penalties for violations.
- 67-3-1113 - Compressed natural gas Rate of tax.
- 67-3-1114 - Compressed natural gas User's permits.
- 67-3-1115 - Compressed natural gas Reports.
- 67-3-1116 - Compressed natural gas Records.
- 67-3-1117 - Compressed natural gas Penalty for unauthorized highway usage.
- 67-3-1118 - Compressed natural gas Sale or transfer of motor vehicle.
- Part 12 - Highway User Fuel Tax
- 67-3-1201 - Part definitions.
- 67-3-1202 - Permits and licenses.
- 67-3-1203 - Bond.
- 67-3-1204 - Amount of tax Formula.
- 67-3-1205 - Waiver of provisions Temporary and restricted use fuel permits.
- 67-3-1206 - Annual and quarterly reports Payments Penalty.
- 67-3-1207 - Tax credit for purchases in state Refund of taxes.
- 67-3-1208 - Violations Penalty Interest Refunds.
- 67-3-1209 - Reciprocal agreements.
- 67-3-1210 - Delinquency of payment of taxes or fees Suspension of permit or license Collection.
- Part 13 - Special Provisions Applicable to Limited Users and Prepaid Users
- 67-3-1301 - Purpose of this part.
- 67-3-1302 - Part definitions.
- 67-3-1303 - Limited user permits Generally.
- 67-3-1304 - Annual returns by limited user Equipment reports.
- 67-3-1305 - Cancellation of permit Revocation of permit.
- 67-3-1306 - Prepaid user authorization Grandfather provisions.
- 67-3-1307 - Prepaid user authorization Renewals.
- 67-3-1308 - Prepaid user authorization Cancellation and refund.
- 67-3-1309 - Diesel tax prepaid user authorization for certain farmers.