Article 1 - MOTOR FUEL TAXES
- Section 28-5601 - Definitions
- Section 28-5602 - Enforcement
- Section 28-5603 - Motor fuel testing
- Section 28-5604 - Reward for detecting violations
- Section 28-5605 - Use fuel tax collection; fuel dispenser labels; civil penalty
- Section 28-5606 - Imposition of motor fuel taxes
- Section 28-5607 - Fuel imported by other than licensed supplier; payment of tax; fee; import limitation
- Section 28-5608 - Fuel imported in fuel tanks; violation; classification
- Section 28-5609 - Railroad common carrier exemption; exception; report
- Section 28-5610 - Exemptions
- Section 28-5611 - Refunds; motor vehicle fuel
- Section 28-5612 - Refund procedure; violation
- Section 28-5613 - Licensee refunds; definition
- Section 28-5614 - Refunds; use fuel
- Section 28-5615 - Presumption of use
- Section 28-5616 - Light class motor vehicles
- Section 28-5617 - Vendors; receipt
- Section 28-5618 - Report requirements
- Section 28-5619 - Records required; violation; classification
- Section 28-5620 - Records and equipment inspections; hearings; use restrictions; violation; costs
- Section 28-5621 - Failure to report or pay tax; penalties; interest; transmittal date
- Section 28-5622 - Tax estimate
- Section 28-5623 - Civil penalty; use fuel purchaser; vendor refund; financial penalty prohibited; subsequent violations
- Section 28-5624 - Transportation of fuel by motor vehicle; documentation; violation; penalties
- Section 28-5625 - Restricted distributor licenses; reports; violation; classification
- Section 28-5626 - Suppliers; vendors; licenses required
- Section 28-5627 - License application
- Section 28-5628 - Refusal to issue license
- Section 28-5629 - License issued
- Section 28-5630 - License; assignability; display; duplicates
- Section 28-5631 - Bonds; amount; failure of security
- Section 28-5633 - License cancellation
- Section 28-5634 - Bond cancellation
- Section 28-5635 - Discontinuance, sale or transfer of business; violation; classification
- Section 28-5636 - Supplier blanket election
- Section 28-5637 - Collection of fuel tax from purchaser; deferred remittance election
- Section 28-5638 - Deferred remittance election eligibility
- Section 28-5639 - Uncollectible tax credit
- Section 28-5640 - Collection allowance
- Section 28-5643 - Reliance on representations
- Section 28-5644 - Terminal operator; joint and several liability
- Section 28-5645 - Dyed diesel use; violation; classification
- Section 28-5646 - Dyed diesel notice
- Section 28-5647 - Dyed diesel; prohibited acts; joint and several liability
- Section 28-5648 - Inspection of fuel and shipping papers
- Section 28-5649 - Dyed diesel; permissible highway use