Part 3 - TAX AND LIABILITY
- Section 105-449.80 - Tax rate
- Section 105-449.81 - Excise tax on motor fuel
- Section 105-449.82 - Liability for tax on removals from a refinery or terminal
- Section 105-449.83 - Liability for tax on imports
- Section 105-449.83A - Liability for tax on fuel grade ethanol and biodiesel
- Section 105-449.84 - Liability for tax on blended fuel
- Section 105-449.84A - Liability for tax on behind-the-rack transfers
- Section 105-449.85 - Compensating tax on and liability for unaccounted for motor fuel losses at a terminal
- Section 105-449.86 - Tax on and liability for dyed diesel fuel used to operate certain highway vehicles
- Section 105-449.87 - Backup tax and liability for the tax
- Section 105-449.88 - Exemptions from the excise tax
- Section 105-449.88A - Liability for tax due on motor fuel designated as exempt by the use of cards or codes
- Section 105-449.89 - Restrictions on removal of motor fuel from terminal