Chapter 27 - DIESEL FUEL TAX (Contains: §§ 3001 – 3031)
- § 3001 - Purpose
- § 3002 - Definitions
- § 3003 - Imposition of tax; exceptions
- § 3004 - Repealed. 1999, No. 154 (Adj. Sess.), § 11.
- § 3005 - Dealer's and distributor's licenses; application; issuance
- § 3006 - Display of licenses and identification markers
- § 3007 - Diesel fuel user's license
- § 3008 - Refusal to issue license
- § 3009 - Discontinuance, revocation and reinstatement of licenses
- § 3010 - Temporary authorization
- § 3011 - Bond requirement; amount; failure of security
- § 3012 - Discharge of surety
- § 3013 - Records; sales invoice; inspection
- § 3014 - Reports; exceptions
- § 3015 - Computation and payment of tax
- § 3016 - Additional assessment; time limit
- § 3017 - Failure to file a report or pay the tax when due; penalty
- § 3018 - Neglect or refusal to file a report; estimate of tax by commissioner; penalty andinterest
- § 3019 - Assessment; hearing permitted
- § 3020 - Credits and refunds
- § 3021 - General powers of commissioner
- § 3022 - Proceedings to recover tax
- § 3023 - Review of commissioner's decision
- § 3024 - Penalties
- § 3025 - Records required
- § 3026 - Reports by railroads
- § 3027 - Civil fine
- § 3028 - Bulk sales; transferee liability
- § 3029 - Personal liability
- § 3030 - Tax liability as property lien; discharge and foreclosure
- § 3031 - Lien fees