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.