Part 1 - GASOLINE TAX
- Section 39-27-101 - Construction - definitions
- Section 39-27-102 - Tax imposed on gasoline and special fuel - deposits - penalties
- Section 39-27-102.5 - Exemptions on tax imposed - ex-tax purchases - definition
- Section 39-27-103 - Refunds - penalties - checkoff - limits on collections
- Section 39-27-103.5 - [Repealed]
- Section 39-27-104 - License and deposit - exception
- Section 39-27-105 - Collection of tax on gasoline and special fuel - rules - repeal
- Section 39-27-105.3 - [Repealed]
- Section 39-27-105.5 - Lien to secure payment of taxes - exemption - recovery
- Section 39-27-106 - [Repealed]
- Section 39-27-107 - When users other than distributors must report
- Section 39-27-108 - Penalty for failure to report or pay tax
- Section 39-27-109 - [Repealed]
- Section 39-27-109.7 - Data collection services
- Section 39-27-110 - Inspection of records
- Section 39-27-111 - Tax in lieu of all other taxes imposed
- Section 39-27-112 - Payment of expenses and distribution of funds
- Section 39-27-113 - [Repealed]
- Section 39-27-114 - False oath
- Section 39-27-115 - [Repealed]
- Section 39-27-116 - Authority of executive director - enforcement
- Section 39-27-117 - Filing with executive director - when deemed to have been made
- Section 39-27-118 - [Repealed]
- Section 39-27-119 - Not applicable to interstate commerce
- Section 39-27-120 - Penalties
- Section 39-27-121 - State treasurer custodian of deposits
- Section 39-27-122 - Measurement - liquefied petroleum gas and natural gas - director of division of oil and public safety - rules
- Section 39-27-123 - Department of transportation - special fuels - impact - report