Article 1 - LUBRICATING OIL
- Section 27-57-1 - Administration of article
- Section 27-57-3 - Purpose of article
- Section 27-57-5 - Definitions
- Section 27-57-7 - Distributor; application for permit; bond
- Section 27-57-9 - Distributor; revocation of permit; injunction
- Section 27-57-11 - Excise tax on lubricating oil
- Section 27-57-13 - Monthly report and remittance
- Section 27-57-15 - Report from person not bonded as distributor
- Section 27-57-17 - Lubricating oil tax; exemptions
- Section 27-57-19 - Lubricating oil tax; refunds
- Section 27-57-21 - Administration and enforcement
- Section 27-57-23 - [Repealed]
- Section 27-57-25 - Retention of records by distributors and other persons; statute of limitations for actions by state for recovery of additional amounts
- Section 27-57-27 - Right to inspection
- Section 27-57-29 - [Repealed]
- Section 27-57-31 - Commission to institute proceedings; sequestration; lien; seizure
- Section 27-57-33 - Refund of taxes erroneously or illegally collected
- Section 27-57-35 - Funds placed in depositories
- Section 27-57-37 - Deposit of tax receipts
- Section 27-57-39 - Exchange of information with other states
- Section 27-57-41 - Evidence of product transported; inspections
- Section 27-57-43 - Authority to make rules and regulations
- Section 27-57-45 - Effect of prior law