Chapter 31-36 - MOTOR FUEL TAX
- Section 31-36-1 - Definitions
- Section 31-36-2 - Registration of distributors required
- Section 31-36-3 - Bond of a motor fuel distributor
- Section 31-36-4 - Suspension or revocation of registration
- Section 31-36-5 - Measurement and marking of capacity of vehicles for transportation of fuels
- Section 31-36-6 - Distributors' sales records
- Section 31-36-7 - Monthly report of distributors - payment of tax
- Section 31-36-8 - Declarations under penalty of perjury
- Section 31-36-9 - Assessment on determination of incorrectness of report or on failure to file report
- Section 31-36-10 - [Repealed]
- Section 31-36-11 - Interest on delinquent taxes - Actions for collections
- Section 31-36-11.1 - Interest on overpayments
- Section 31-36-12 - Tax as debt to state
- Section 31-36-13 - Exemption and reimbursement for sales to United States or outside state - Emergency sales to other distributors
- Section 31-36-13.1 - Other exemptions
- Section 31-36-14 - Purchase for export by distributor licensed in another state
- Section 31-36-15 - Refunds of motor fuel tax
- Section 31-36-16 - Payment of tax by persons other than distributors
- Section 31-36-17 - Carriers' reports of deliveries
- Section 31-36-18 - Appeals involving licenses or registrations
- Section 31-36-19 - Penalty for violations
- Section 31-36-20 - Disposition of proceeds
- Section 31-36-20.1 - [Repealed]
- Section 31-36-21 - Deposit in mail as sufficient notice
- Section 31-36-22 - Rules and regulations - Forms
- Section 31-36-23 - Severability