Chapter 308-77 - Fuel tax rules and regulations

Section 308-77-005 - Definitions
Section 308-77-015 - Incidental use or exemptions
Section 308-77-025 - Special fuel permits
Section 308-77-035 - Cancellation, suspension, or revocation of special fuel licenses
Section 308-77-04401 - Waiving of bond requirements
Section 308-77-046 - Waiving of bond requirements
Section 308-77-048 - Collateral requirements in lieu of surety bonds
Section 308-77-075 - Payment due dates for special fuel taxes not paid by electronic funds
Section 308-77-085 - Minimum payment or refund
Section 308-77-099 - Invoices issued by licensees
Section 308-77-102 - Appeals
Section 308-77-103 - Mitigation of penalties and interest
Section 308-77-104 - Filing of refund claims for nonlicensees
Section 308-77-106 - Use tax for refunds
Section 308-77-108 - Special rules and requirements for fuel tax refunds
Section 308-77-109 - Invoice requirements for refund to nonlicensees and IFTA licensees
Section 308-77-112 - Power take-off (PTO) use
Section 308-77-114 - Unauthorized use of dyed diesel
Section 308-77-116 - Records
Section 308-77-121 - Tax computation in the absence of records
Section 308-77-155 - On board computers or recording devices
Section 308-77-240 - Refund records
Section 308-77-265 - Tax exempt losses
Section 308-77-280 - Natural gas, propane decal as evidence of payment of annual license fees
Section 308-77-290 - Dishonored checks