Chapter 12B-5 - TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL
- Section 12B-5.001 - Specific Exemptions (Repealed)
- Section 12B-5.0011 - Definitions (Repealed)
- Section 12B-5.0012 - Imposition of Tax (Repealed)
- Section 12B-5.002 - Exports (Repealed)
- Section 12B-5.003 - Resale and Exemption Certificates (Repealed)
- Section 12B-5.004 - Transportation of Motor Fuel and Special Fuel (Repealed)
- Section 12B-5.005 - Licenses and Registration; Cab Cards; Bonding (Repealed)
- Section 12B-5.006 - Refunds and Allowances (Repealed)
- Section 12B-5.007 - Tax Returns and Regulations (Repealed)
- Section 12B-5.008 - Preservation and Inspection of Records; Statute of Limitations; Tracking System (Repealed)
- Section 12B-5.009 - Discontinuance or Transfer of Business (Repealed)
- Section 12B-5.010 - Tax Warrant and Liens; Tax Embezzlement; Assessments (Repealed)
- Section 12B-5.011 - Penalty and Interest (Repealed)
- Section 12B-5.012 - Forms Used by Public (Repealed)
- Section 12B-5.013 - County Levy of Additional Voted Tax on Motor Fuel and Special Fuel; Department to Collect Tax (Transferred)
- Section 12B-5.014 - County Levy of Additional Optional Tax on Motor Fuel and Special Fuel; Department to Collect Tax (Transferred)
- Section 12B-5.015 - Wholesaler Transition Tax (Repealed)
- Section 12B-5.020 - Definitions; Specific Exemptions
- Section 12B-5.030 - Importers
- Section 12B-5.040 - Carriers
- Section 12B-5.050 - Terminal Suppliers
- Section 12B-5.060 - Wholesalers
- Section 12B-5.070 - Terminal Operators
- Section 12B-5.080 - Exporters
- Section 12B-5.090 - Local Government Users
- Section 12B-5.100 - Mass Transit Systems
- Section 12B-5.110 - Blenders
- Section 12B-5.120 - Resellers and Retail Dealers
- Section 12B-5.121 - Temporary Licenses Issued Under a Declared Emergency
- Section 12B-5.130 - Refunds
- Section 12B-5.140 - Dyeing and Marking; Mixing
- Section 12B-5.150 - Public Use Forms
- Section 12B-5.181 - Alternative Fuel (Repealed)
- Section 12B-5.200 - Retailers of Alternative Fuel (Repealed)
- Section 12B-5.201 - Definitions (Repealed)
- Section 12B-5.203 - Imposition and Payment of Tax (Repealed)
- Section 12B-5.205 - Refunds and Allowances (Repealed)
- Section 12B-5.207 - Bonded Fuel: Exempt from Tax (Repealed)
- Section 12B-5.209 - Commercial Air Carriers; Registration; Reporting (Repealed)
- Section 12B-5.2091 - Commercial Air Carriers; Election Pursuant to Section 212.0598 (Repealed)
- Section 12B-5.211 - Public Use Forms (Repealed)
- Section 12B-5.300 - Aviation Fuel Licensees
- Section 12B-5.303 - Definitions (Repealed)
- Section 12B-5.305 - Imposition of Tax (Repealed)
- Section 12B-5.307 - Liability of Tax (Repealed)
- Section 12B-5.309 - Registration (Repealed)
- Section 12B-5.311 - Sales Documentation (Repealed)
- Section 12B-5.313 - Investigations and Bonding Requirements (Repealed)
- Section 12B-5.315 - Rate of Tax (Repealed)
- Section 12B-5.317 - Taxable and Exempt Products (Repealed)
- Section 12B-5.319 - Reports and Tax Payments; Exemption Certificate (Repealed)
- Section 12B-5.321 - Penalties and Interest (Repealed)
- Section 12B-5.323 - Tax on Blended Products, Solvents and Other Products (Repealed)
- Section 12B-5.325 - Refunds and Credits (Repealed)
- Section 12B-5.327 - Record Retention (Repealed)
- Section 12B-5.329 - Solid Conversions (Repealed)
- Section 12B-5.331 - Exports (Repealed)
- Section 12B-5.333 - Public Use Forms (Repealed)
- Section 12B-5.375 - Temporary Pollutant Importer License Issued Under a Declared Emergency
- Part IV - TAX ON POLLUTANTS (§§ 12B-5.400 — 12B-5.405)
- Part V - TAX ON NATURAL GAS FUEL (§§ 12B-5.500 — 12B-5.600)