Subchapter 2 - MOTOR FUEL TAX LAW
- Section 26-55-201 - Title
- Section 26-55-202 - Definitions
- Section 26-55-203 - Effect of reference to subchapter
- Section 26-55-204 - Rules
- Section 26-55-205 - Levy of tax
- Section 26-55-206 - Purpose of tax - Allocation
- Section 26-55-207 - Exemptions
- Section 26-55-208 - Sale of motor fuel exempt from sales or gross receipts tax
- Section 26-55-209 - Local taxes prohibited
- Section 26-55-210 - Border tax rate areas generally
- Section 26-55-211 - Border tax rate applicable within corporate boundaries
- Section 26-55-212 - Border tax rate areas - Use of auxiliary fuel tanks - Definition
- Section 26-55-213 - Distributor's license - Requirement - Penalty for noncompliance
- Section 26-55-214 - Distributor's license - Application and bond
- Section 26-55-215 - Distributor's license - Issuance of certificate
- Section 26-55-216 - Distributor's license - Nonassignable
- Section 26-55-217 - Distributor's license - Display required
- Section 26-55-218 - Distributor's license - Expiration
- Section 26-55-219 - Distributor's license - Refusal
- Section 26-55-220 - Municipal licenses for distributors
- Section 26-55-221 - Licenses - Persons other than distributors
- Section 26-55-222 - Bonds - Requirement - Amounts - Waiver
- Section 26-55-223 - Bonds - Deposit or pledge of government obligations as alternative
- Section 26-55-224 - Bonds - Additional bonds - Conditions for requirement
- Section 26-55-225 - Bonds - New bonds - Conditions for requirement
- Section 26-55-226 - Bonds - Release or discharge of surety
- Section 26-55-227 - [Repealed]
- Section 26-55-228 - [Repealed]
- Section 26-55-229 - Tax reports
- Section 26-55-230 - Computation and payment of tax
- Section 26-55-231 - Failure to report or pay tax - Revocation or cancellation of license
- Section 26-55-232 - Failure to report or pay taxes promptly - Penalties
- Section 26-55-233 - [Repealed]
- Section 26-55-234 - Statements and reports from persons not distributors
- Section 26-55-235 - Reports from carriers transporting motor fuel
- Section 26-55-236 - Failure to file reports, statements, or returns - Falsification - Penalties
- Section 26-55-237 - [Repealed]
- Section 26-55-238 - [Repealed]
- Section 26-55-239 - Forms for reports or records
- Section 26-55-240 - Discontinuance or transfer of business
- Section 26-55-241 - Unpaid tax - Lien on property - Enforcement
- Section 26-55-242 - Sale of distributor's property - Certificate of lien
- Section 26-55-243 - [Repealed]
- Section 26-55-244 - [Repealed]
- Section 26-55-245 - Refunds - Taxes erroneously or illegally collected - Lost fuel
- Section 26-55-246 - Posting price of fuel plus tax
- Section 26-55-247 - Confiscation and sale of equipment of persons transporting motor fuel unlawfully
- Section 26-55-248 - Sale of fuels purchased from other than duly licensed distributor - Penalties
- Section 26-55-249 - Public inspection of records
- Section 26-55-250 - Exchange of information among states