Chapter 2.5 - SPECIAL FUEL TAX
- Section 6-6-2.5-1 - "Alternative fuel"
- Section 6-6-2.5-1.5 - "Biodiesel"
- Section 6-6-2.5-2 - "Blender"
- Section 6-6-2.5-3 - "Blending"
- Section 6-6-2.5-4 - "Bulk end user"
- Section 6-6-2.5-5 - "Bulk plant"
- Section 6-6-2.5-6 - "Commissioner"
- Section 6-6-2.5-6.5 - "Compressed natural gas product fuel station"
- Section 6-6-2.5-7 - "Department"
- Section 6-6-2.5-8 - "Destination state"
- Section 6-6-2.5-8.5 - "Dyed fuel user"
- Section 6-6-2.5-9 - "Export"
- Section 6-6-2.5-10 - "Exporter"
- Section 6-6-2.5-11 - [Repealed]
- Section 6-6-2.5-12 - "Heating oil"
- Section 6-6-2.5-13 - "Import"
- Section 6-6-2.5-13.1 - "Import verification number"
- Section 6-6-2.5-14 - "Invoiced gallons"
- Section 6-6-2.5-15 - "Liquid"
- Section 6-6-2.5-16 - "Motor vehicle"
- Section 6-6-2.5-16.1 - "Permissive supplier"
- Section 6-6-2.5-16.5 - "Natural gas product"
- Section 6-6-2.5-17 - "Person"
- Section 6-6-2.5-18 - "Public highway"
- Section 6-6-2.5-19 - "Rack"
- Section 6-6-2.5-20 - "Received"
- Section 6-6-2.5-21 - "Retailer"
- Section 6-6-2.5-22 - "Special fuel"
- Section 6-6-2.5-22.5 - "Special fuel gallon"
- Section 6-6-2.5-23 - "Supplier"
- Section 6-6-2.5-24 - "Terminal"
- Section 6-6-2.5-25 - "Terminal operator"
- Section 6-6-2.5-25.1 - "Transfer in bulk into or within a terminal"
- Section 6-6-2.5-25.9 - "Transporter"
- Section 6-6-2.5-26 - "Transmix"
- Section 6-6-2.5-26.1 - "Transport truck"
- Section 6-6-2.5-26.2 - "Two party exchange"
- Section 6-6-2.5-26.5 - "Truck stop"
- Section 6-6-2.5-27 - "Wholesaler"
- Section 6-6-2.5-28 - License tax; presumptions; computation; liability for collection and remittance; sulfur content; penalty
- Section 6-6-2.5-29 - Inventory tax; exclusions; amount
- Section 6-6-2.5-30 - Exemptions from special fuel tax; provision of export information; refunds
- Section 6-6-2.5-30.5 - Exemption from special fuel tax; restricted personal, noncommercial use
- Section 6-6-2.5-31 - Exempted special fuels; dye requirements and specifications; markers
- Section 6-6-2.5-32 - Refunds; circumstances; claims; investigations
- Section 6-6-2.5-32.5 - Refund of special fuel tax; qualification; claim for refund
- Section 6-6-2.5-32.7 - Refund of special fuel tax; compressed natural gas product fuel station; computation; collection allowance
- Section 6-6-2.5-33 - Payment of interest on refund claim
- Section 6-6-2.5-34 - Supplier deduction for gallons purchased; prohibition; customer refunds; application
- Section 6-6-2.5-35 - Collection and remittance of special fuel tax
- Section 6-6-2.5-36 - Remittance of tax; procedures; deadline
- Section 6-6-2.5-37 - Costs of collection, reporting, and remittance; retention of portion of remittance; amount; failure to report or remit on time
- Section 6-6-2.5-38 - Duties and responsibilities of supplier in collection of tax; liability
- Section 6-6-2.5-39 - Consumption of tax-exempt dyed or marked fuel for nonexempt purpose; remittance of tax
- Section 6-6-2.5-40 - Transportation of special fuel; requirements and procedures; violations
- Section 6-6-2.5-41 - Licenses
- Section 6-6-2.5-42 - Application for license; form and content; investigation
- Section 6-6-2.5-43 - [Repealed]
- Section 6-6-2.5-44 - Surety bond or cash deposit; filing by applicants
- Section 6-6-2.5-45 - Disclosure of financial records; increase in bond or cash deposit
- Section 6-6-2.5-46 - Filing of new bond; conditions; cancellation of license; reduction of cash deposit by judgment; additional deposit
- Section 6-6-2.5-47 - Deposit insufficient to ensure payment; written demand to file new bond; requirements; cancellation of license
- Section 6-6-2.5-48 - Release of surety from liability; written request; notice; cancellation
- Section 6-6-2.5-49 - Denial of license; hearing; notice
- Section 6-6-2.5-50 - Issuance of license
- Section 6-6-2.5-51 - Validity of license
- Section 6-6-2.5-52 - Transfer of license; prohibition
- Section 6-6-2.5-53 - Display of license at place of business
- Section 6-6-2.5-54 - Discontinuance of business; surrender of license
- Section 6-6-2.5-55 - Notice of discontinuance, sale, or transfer of business; content; liability
- Section 6-6-2.5-56 - [Repealed]
- Section 6-6-2.5-56.5 - Suppliers, permissive suppliers, and licensed importers; reporting requirements; violations
- Section 6-6-2.5-57 - Terminal operators; reporting requirements; inventory records
- Section 6-6-2.5-58 - Final report upon discontinuance, sale, or transfer of business or revocation of license; payment of taxes and penalties
- Section 6-6-2.5-59 - Exporters; reporting requirements
- Section 6-6-2.5-60 - Transporters; reporting requirements; failure to report; penalty; waiver of report
- Section 6-6-2.5-61 - Composite and modified reports
- Section 6-6-2.5-62 - Special fuel restrictions; violations; exemptions
- Section 6-6-2.5-63 - Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties
- Section 6-6-2.5-64 - Civil penalties; exemption
- Section 6-6-2.5-65 - Shipping documents; violations; impoundment, seizure, and sale of vehicle; evidence; release
- Section 6-6-2.5-66 - Listed tax
- Section 6-6-2.5-67 - Use of tax revenues
- Section 6-6-2.5-68 - Deposit of revenue
- Section 6-6-2.5-69 - Class actions for refund of tax; prerequisites
- Section 6-6-2.5-70 - Inspections
- Section 6-6-2.5-71 - Sealing special fuel or kerosene pump; compliance; penalty
- Section 6-6-2.5-72 - Reports; electronic filing