Article 14 - INTERNATIONAL FUEL TAX AGREEMENT ACT
- Section 66-1401 - Act, how cited
- Section 66-1402 - Purpose of act
- Section 66-1403 - Terms, defined
- Section 66-1404 - Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized
- Section 66-1405 - Tax rate; how determined; setoff authorized
- Section 66-1406 - Agreements; provisions
- Section 66-1406.01 - License required; when
- Section 66-1406.02 - License; director; powers
- Section 66-1407 - Excess tax paid; credit
- Section 66-1408 - Audits authorized
- Section 66-1409 - Director; disclose information; when
- Section 66-1410 - Rules and regulations
- Section 66-1411 - Legal remedies; appeals; rules and regulations
- Section 66-1411.01 - Director; enforcement powers
- Section 66-1412 - Agreement; controlling provisions
- Section 66-1413 - Contract to administer act; authorized
- Section 66-1414 - Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment
- Section 66-1415 - Decal fee; Motor Carrier Division Cash Fund; use
- Section 66-1416 - Sections; purpose; terms, defined
- Section 66-1417 - Trip permit or payment of motor fuels taxes; required; violation; penalty
- Section 66-1418 - Trip permits; issuance; fees
- Section 66-1419 - Records; required
- Section 66-1420 - Department; powers and duties
- Section 66-1421 - Filing of amended return; interest; waiver of penalty; waiver of interest
- Section 66-1422 - Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license
- Section 66-1423 - Notice
- Section 66-1424 - Department; examine return; deficiency; final assessment; challenge; extension
- Section 66-1425 - Personal liability; challenge of department's determination; petition for redetermination; hearing; notice; immediate collection of taxes
- Section 66-1426 - Interest
- Section 66-1427 - Department; powers
- Section 66-1428 - Taxes, interest, and penalties; remittance