Subchapter 2 - RATES, LICENSES, AND RECORDS
- Section 26-62-201 - Imposition of tax - Exemptions
- Section 26-62-202 - Collection and payment of tax
- Section 26-62-203 - Separate meters for taxable natural gas fuels and residential or other tax-free natural gas
- Section 26-62-204 - Licenses and bonds for alternative fuels suppliers and interstate users, IFTA carrier users, etc. - Generally
- Section 26-62-205 - Sales tickets
- Section 26-62-206 - Alternative fuels suppliers' and users' reports - Computation and remittance of tax
- Section 26-62-207 - Records required - Invoices - Falsification of records
- Section 26-62-208 - Prima facie presumptions - Failure to keep records, issue invoices, or file reports - Tax, penalties, and interest
- Section 26-62-209 - Interstate users and IFTA carrier users - Reports - Computation of tax and refunds
- Section 26-62-210 - Interstate users and IFTA carrier users - Tax refund procedure
- Section 26-62-211 - Entry slips - Tax on out-of-state motor vehicle use - Penalties
- Section 26-62-212 - Power to stop, investigate, and impound vehicles - Assessment of tax
- Section 26-62-213 - Unlawful activities regarding operation of motor vehicles
- Section 26-62-214 - Conversion of vehicles for use of alternative fuels