Subpart B - GASOLINE AND DIESEL FUEL
- Section 47:818.11 - Presumption of use
- Section 47:818.12 - Taxes levied; rates
- Section 47:818.13 - Point of imposition of the tax
- Section 47:818.14 - Exemptions from tax
- Section 47:818.15 - Use subject to refund of taxes paid
- Section 47:818.16 - Tax on unaccounted for losses; liability
- Section 47:818.17 - Backup tax; liability
- Section 47:818.18 - Floor-stocks tax
- Section 47:818.19 - Tax return and payment due date
- Section 47:818.20 - Remittance of tax
- Section 47:818.21 - Supplier or permissive supplier; duties as trustee
- Section 47:818.22 - Deductions and discounts allowed
- Section 47:818.23 - Recordkeeping requirements
- Section 47:818.24 - Filings required
- Section 47:818.25 - Returns required of suppliers or permissive suppliers
- Section 47:818.26 - Returns required of importers
- Section 47:818.27 - Returns required of distributors
- Section 47:818.28 - Returns required of exporters; refunds
- Section 47:818.29 - Returns required of blenders
- Section 47:818.30 - Returns required of terminal operators
- Section 47:818.31 - Returns required of motor fuel transporters
- Section 47:818.32 - Returns required of aviation fuel dealers
- Section 47:818.33 - Returns required of interstate motor fuel users
- Section 47:818.34 - Estimate of amount of taxes due and unpaid
- Section 47:818.35 - Special authority to enforce collection of taxes collected; personal liability
- Section 47:818.36 - Unlawful use of tax collected; theft of funds
- Section 47:818.37 - Persons required to be licensed
- Section 47:818.38 - Permissive supplier election; out-of-state removals
- Section 47:818.39 - License application procedure
- Section 47:818.40 - Bond requirements; amounts
- Section 47:818.41 - Grounds for denial of license
- Section 47:818.42 - License revocation; cancellation
- Section 47:818.43 - Notice of discontinuance, sale, or transfer of business
- Section 47:818.44 - Cooperative agreements between states for collection and payment of taxes
- Section 47:818.45 - Engaging in business without a license; penalty
- Section 47:818.46 - Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
- Section 47:818.47 - Shipping documents
- Section 47:818.48 - Diversions
- Section 47:818.49 - Transportation of gasoline or diesel fuel; penalty
- Section 47:818.50 - Fuel invoices required
- Section 47:818.51 - Power to stop and investigate vehicles; fine, collection, enforcement
- Section 47:818.52 - Fuel use violations; penalty
- Section 47:818.53 - Violations; cargo tank to engine connection; operation without speedometer or hub meter; operation without name and address on trucks
- Section 47:818.54 - Improper sale or use of untaxed gasoline or diesel fuel; penalty
- Section 47:818.55 - Authorization to search; seizure of equipment for evidence
- Section 47:818.56 - Inspection of records, storage facilities; penalty
- Section 47:818.57 - Unlawful importing, transportation, delivery, storage, or sale of gasoline or diesel fuel; sale to enforce assessment
- Section 47:818.58 - Procedure for forfeiture and sale
- Section 47:818.59 - Commission of prohibited acts; penalties
- Section 47:818.60 - Marking requirements for gasoline or diesel fuel storage facilities; separate storage
- Section 47:818.61 - Metric conversion
- Section 47:818.62 - Motor fuel dispensing machines; requirements