Chapter 61 - INTERSTATE COMMERCIAL CARRIERS MOTOR FUEL TAX
- Section 27-61-1 - Purpose and administration of chapter
- Section 27-61-3 - Definitions
- Section 27-61-5 - Levy of tax
- Section 27-61-7 - Tax accrual and liability; manner of payment
- Section 27-61-8 - Waiver of taxes and fees when vehicle operated in response to emergency
- Section 27-61-9 - Issuance of interstate fuel use permit; revocation; expiration; issuance and revocation of licenses under International Fuel Tax Agreement; persons ineligible to receive licenses or decals
- Section 27-61-11 - Reports and remittance; timely filing of reports and payments
- Section 27-61-12 - Record keeping requirements with respect to gasoline, other motor fuel, diesel fuel and compressed gas purchased in bulk
- Section 27-61-13 - Credit; refund; use of credits on reports filed under the International Fuel Tax Agreement
- Section 27-61-15 - Records
- Section 27-61-17 - [Repealed]
- Section 27-61-19 - Rules and regulations; forms
- Section 27-61-20 - Motor fuel tax agreements with other states
- Section 27-61-21 - Penalties; agreements; rules and regulations
- Section 27-61-23 - Basis for determination of tax
- Section 27-61-25 - Distribution of proceeds of tax and permit fees
- Section 27-61-27 - Reciprocal agreements
- Section 27-61-29 - Temporary permits
- Section 27-61-31 - Administration and enforcement; interest on late payments; penalties
- Section 27-61-33 - Credit or refund for erroneously or illegally collected taxes or penalties
- Section 27-61-35 - [Repealed]