Article 16A - SPECIAL FUELS SUPPLIER TAX
- Section 7-16A-1 - Short title
- Section 7-16A-2 - Definitions
- Section 7-16A-2.1 - When special fuel received or used; who is required to pay tax
- Section 7-16A-3 - Imposition and rate of tax; denomination as special fuel excise tax
- Section 7-16A-4 - Special fuel inventory tax; imposition of tax; date payment of tax due
- Section 7-16A-5 - Special fuel inventories
- Section 7-16A-5.1 - Manifest or bill of lading required when transporting special fuels
- Section 7-16A-6 - Special fuel inventory tax refund
- Section 7-16A-7 - [Repealed]
- Section 7-16A-8 - [Repealed]
- Section 7-16A-9 - Tax returns; payment of tax
- Section 7-16A-9.1 - Returns by retailers; requirements
- Section 7-16A-9.2 - Returns by wholesalers
- Section 7-16A-9.3 - Returns by rack operators; requirements
- Section 7-16A-9.4 - Reporting requirements; special fuel deduction; biodiesel
- Section 7-16A-10 - Deductions; special fuel excise tax; special fuel suppliers
- Section 7-16A-11 - Tax returns; payment of tax; special fuel users; exception
- Section 7-16A-12 - Credit; special fuel excise tax; special fuel users
- Section 7-16A-13 - Claim for refund or credit of special fuel excise tax paid; on special fuel destroyed by fire, accident or acts of God before retail sale; on special fuel previously received from a source other than a refiner or pipeline terminal
- Section 7-16A-13.1 - Claim for refund of special fuel excise tax paid on special fuel
- Section 7-16A-14 - Registration necessary to engage in business as rack operator, special fuel supplier or dealer
- Section 7-16A-15 - Bond required of supplier
- Section 7-16A-15.1 - Special fuel users; surety bond required; exceptions
- Section 7-16A-16 - Delivery and use of special fuel prohibited in certain cases
- Section 7-16A-17, 7-16A-18 - Repealed
- Section 7-16A-19 - Special fuel user permits; violation
- Section 7-16A-19.1 - Border crossing special fuel user permit
- Section 7-16A-20 - Administration and enforcement of act
- Section 7-16A-20.1 - Special fuels; authority of secretary to terminate interstate agreements
- Section 7-16A-21 - Temporary provision; continuity of actions