Part 5 - PAYMENT OF TAX
- Section 67-3-501 - Payment by permissive supplier
- Section 67-3-502 - Payment by bonded importer
- Section 67-3-503 - Blanket precollection election for imports
- Section 67-3-504 - Payment by supplier
- Section 67-3-505 - Terminal operator liability
- Section 67-3-506 - Supplier to collect tax-deferred payment
- Section 67-3-507 - Bad debt allowance
- Section 67-3-508 - Collection administration allowance
- Section 67-3-509 - Tare allowance
- Section 67-3-510 - Backup payment by end user - Joint liability of ultimate vendor
- Section 67-3-511 - Payment of floorstock tax
- Section 67-3-512 - Payment of taxes and fees by fuel blenders
- Section 67-3-513 - Tax on cross-border movements of petroleum products
- Section 67-3-514 - Inclusion of taxes and fees in sales price
- Section 67-3-515 - Payment by electronic funds transfer