Article 13 - GASOLINE TAX
- Section 7-13-1 - Gasoline tax; short title
- Section 7-13-2 - Definitions
- Section 7-13-2.1 - When gasoline received and by whom
- Section 7-13-3 - Imposition and rate of tax; denomination as "gasoline tax"
- Section 7-13-3.1 - Gasoline inventory tax; imposition of tax; date payment of tax due
- Section 7-13-3.2 - Gasoline inventories
- Section 7-13-3.3, 7-13-3.4 - Repealed
- Section 7-13-3.5 - Bond required of taxpayers
- Section 7-13-4 - Deductions; gasoline tax
- Section 7-13-4.1 to 7-13-4.3 - Repealed
- Section 7-13-4.4 - Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land
- Section 7-13-5 - Tax returns; payment of tax
- Section 7-13-6 - Returns by wholesalers; exception
- Section 7-13-6.1 - Returns by retailers; requirements; exception
- Section 7-13-6.2 - Returns by rack operators; requirements
- Section 7-13-7 - Registration necessary to engage in business as distributor, wholesaler or retailer
- Section 7-13-8 - Misdemeanor for anyone other than producer, refiner or pipeline company to transport or store drip gasoline; misdemeanor to use drip gasoline in vehicle operated on highways of this state; enforcement by state police; magistrate court jurisdiction
- Section 7-13-9 - [Repealed]
- Section 7-13-10 - Validation of pledges
- Section 7-13-11 - Claim for refund or credit of gasoline tax paid; on gasoline destroyed by fire, accident or acts of God before retail sale; on gasoline previously received from a source other than a refiner or pipeline terminal
- Section 7-13-12 - Manifest or bill of lading required when transporting gasoline
- Section 7-13-13 to 7-13-16 - Repealed
- Section 7-13-17 - Permit to purchase undyed gasoline for certain off-road use and to claim refund of tax
- Section 7-13-18 - Dyed gasoline; permissible uses; penalties for misuse