Article 9 - PAYMENTS; LIABILITY; ELIGIBILITY; COLLECTIONS
- Section 12-28-905 - Time for payment of motor fuel user fees imported from another state
- Section 12-28-910 - Blanket election to treat all removals from out-of-state terminals as if from in-state terminals; notice of election
- Section 12-28-915 - User fees collected and remitted by supplier; due date; late user fees
- Section 12-28-920 - Liability of terminal operator for motor fuel user fee; payment
- Section 12-28-925 - Collection of motor fuel user fees from purchaser; election to defer user fee payment
- Section 12-28-930 - Qualifications of purchasers for election under Section 12-28-930; bond
- Section 12-28-935 - Rescission of purchaser's eligibility and election to defer payment of user fees
- Section 12-28-940 - Computing amount of motor fuel user fees due
- Section 12-28-945 - Licensed tank wagon operator-importer; payment of user fees
- Section 12-28-950 - Payment of user fees by electronic fund transfer
- Section 12-28-955 - Supplier may retain one-tenth percent of user fee to cover cost of administration
- Section 12-28-960 - Tare allowance allowed to eligible purchaser, licensee importer, and supplier
- Section 12-28-965 - User fees collected on motor fuel belongs to State and is held in trust by collector; personal liability for user fee, penalty and interest
- Section 12-28-970 - Backup user fee equal to the user fee imposed
- Section 12-28-975 - Diversion of motor fuel subject to the user fee
- Section 12-28-980 - Final reports accompanied by payment; election to pay in installments
- Section 12-28-985 - Floorstocks user fee report; accompanied by payment
- Section 12-28-990 - Payment of user fees by persons blending materials or manufacturing or otherwise producing substitute fuel or certain diesel fuel; licensing
- Section 12-28-995 - Payment of user fees on fuel imported in tank wagon if destination does not exceed twenty-five miles from border of this State