Chapter 296A - TAX ON PETROLEUM AND OTHER FUELS
- Section 296A.01 - DEFINITIONS
- Section 296A.02 - ADMINISTRATION
- Section 296A.03 - DISTRIBUTOR'S LICENSE
- Section 296A.04 - SPECIAL FUEL DEALER'S LICENSE; REQUIREMENTS
- Section 296A.05 - BULK PURCHASER'S LICENSE; REQUIREMENTS
- Section 296A.06 - REVOCATION OF LICENSE, PERMIT, OR CERTIFICATE; SUSPENSION OF LICENSE
- Section 296A.061 - CANCELLATION OR NONRENEWAL OF LICENSES
- Section 296A.07 - GASOLINE TAX
- Section 296A.08 - SPECIAL FUEL TAX
- Section 296A.083 - DEBT SERVICE SURCHARGE
- Section 296A.09 - AVIATION TAX
- Section 296A.10 - LIABILITY FOR UNPAID TAX
- Section 296A.11 - SELLER MAY COLLECT TAX
- Section 296A.12 - GASOLINE AND SPECIAL FUEL TAX IN LIEU OF OTHER TAXES
- Section 296A.13 - PERSONAL LIABILITY FOR TAX
- Section 296A.14 - TAX AS PERSONAL DEBT OF FIDUCIARY
- Section 296A.15 - PAYMENT OF TAX
- Section 296A.16 - REFUND OR CREDIT
- Section 296A.17 - AVIATION REFUND
- Section 296A.18 - APPORTIONMENT OF TAX; DEPOSIT OF PROCEEDS
- Section 296A.19 - REQUIRED RECORDS
- Section 296A.20 - [Repealed]
- Section 296A.201 - [Repealed]
- Section 296A.21 - STATUTE OF LIMITATIONS
- Section 296A.22 - NONPAYMENT OF TAX; CIVIL PENALTIES
- Section 296A.23 - CRIMINAL PENALTIES
- Section 296A.24 - CONTRABAND
- Section 296A.25 - [Repealed]
- Section 296A.26 - JUDICIAL REVIEW; APPEAL TO TAX COURT
- Section 296A.27 - [Repealed]
- Section 296A.28 - [Repealed]