Article 7 - SPECIAL FUEL TAX
- Section 27-55-501 - Administration of article
- Section 27-55-503 - Purpose of article
- Section 27-55-505 - Definitions
- Section 27-55-507 - Distributor permit; application; bond
- Section 27-55-509 - Distributor permit; penalties for operating without
- Section 27-55-511 - Distributor permit; revocation
- Section 27-55-513 - Adoption of rules and regulations for issuance of permits
- Section 27-55-515 - Marine diesel fuel or kerosene permit
- Section 27-55-517 - Regulation of the sale of dyed diesel fuel
- Section 27-55-519 - Excise tax on special fuel
- Section 27-55-521 - Levy of excise tax on special fuel not otherwise taxed under Section 27-55-519
- Section 27-55-523 - Monthly report and remittance
- Section 27-55-525 - Person not bounded as distributor of special fuel subject to provisions that apply to bonded distributors
- Section 27-55-527 - Special fuel taxes; exemptions and allowances
- Section 27-55-529 - [Repealed]
- Section 27-55-531 - Regulation of dyed diesel fuel and kerosene to be used for nonhighway purposes
- Section 27-55-533 - Credit for accidental mixture of gasoline and special fuel and accidental mixture of dyed and undyed special fuel
- Section 27-55-535 - Special fuel tax refunds; losses
- Section 27-55-537 - Administration, enforcement and penalties
- Section 27-55-539 - Use of dyed diesel fuel in motor vehicle
- Section 27-55-541 - Transportation reports
- Section 27-55-543 - Metering requirements
- Section 27-55-545 - Retention of records by distributors of special fuel and other persons; statute of limitations for actions by state for recovery of additional amounts
- Section 27-55-547 - Right to inspection
- Section 27-55-549 - [Repealed]
- Section 27-55-551 - Commission to institute proceedings; sequestration; lien; seizure
- Section 27-55-553 - Refund of taxes erroneously or illegally collected
- Section 27-55-555 - Funds placed in depositories
- Section 27-55-557 - Exchange of information with other states
- Section 27-55-559 - Evidence of product transported; unlawful for carriers or transporters to divert special fuel shipments to a destination other than the destination on the manifest or bill of lading; notice of intent to import special fuel; penalties
- Section 27-55-561 - Apportionment of tax
- Section 27-55-563 - Authority to make rules and regulations
- Section 27-55-565 - Effect of prior law
- Section 27-55-567 - Tax on undyed diesel fuel held in storage
- Section 27-55-569 - Unlawful purchase of untaxed fuel for use in highway construction equipment; penalties