Article 3B - MOTOR FUEL TAX COLLECTION AND ENFORCEMENT SYSTEM
- Section 40-17-168 - Legislative findings
- Section 40-17-168.1 - Definitions
- Section 40-17-168.2 - Levy and collection of tax; application and fee
- Section 40-17-168.3 - Application form
- Section 40-17-168.4 - License requirement
- Section 40-17-168.5 - Surety bond
- Section 40-17-168.6 - Refusal to issue license; appeal
- Section 40-17-168.7 - Issuance of license
- Section 40-17-168.8 - Discontinuance of licensed business; payment of taxes
- Section 40-17-168.9 - Cancellation of license
- Section 40-17-168.10 - Deduction for sale or disbursement to exempt entities
- Section 40-17-168.11 - Tax payments and returns
- Section 40-17-168.12 - Reporting of information; single return for multiple locations
- Section 40-17-168.13 - Receipt and remission of taxes; liability
- Section 40-17-168.14 - Recordkeeping
- Section 40-17-168.15 - Disposition of funds
- Section 40-17-168.16 - Civil penalties
- Section 40-17-168.17 - Criminal penalties
- Section 40-17-168.18 - Appropriations
- Section 40-17-168.19 - Rulemaking authority