Chapter 57-43.3 - AVIATION FUEL TAX

Section 57-43.3-01 - Definitions
Section 57-43.3-02 - Tax imposed on aviation fuel
Section 57-43.3-03 - Refund of tax
Section 57-43.3-03.1 - Refund to emergency medical services operation
Section 57-43.3-04 - [Repealed]
Section 57-43.3-05 - [Repealed]
Section 57-43.3-06 - [Repealed]
Section 57-43.3-07 - Allocation of unclaimed refund revenue - Appropriation
Section 57-43.3-08 - Refiner, supplier, distributor, importer, exporter, and terminal operator required to secure license - License fees
Section 57-43.3-09 - Bond or letter of credit required
Section 57-43.3-10 - Qualification for exporter license
Section 57-43.3-11 - Qualification for importer license
Section 57-43.3-12 - Application for license - Issuance of license - Denial of license
Section 57-43.3-13 - Revocation of license - Hearing to show cause - Reinstatement
Section 57-43.3-14 - Monthly report by refiner, supplier, distributor, importer, or exporter required
Section 57-43.3-15 - Report by terminal operator required
Section 57-43.3-16 - Common or contract carrier - License required - Records required - Diverted loads - Commissioner to audit records
Section 57-43.3-17 - Credit for taxes paid on worthless accounts and refunds
Section 57-43.3-18 - Commissioner to audit reports and assess tax
Section 57-43.3-19 - Determination if no report filed
Section 57-43.3-20 - Corporate officer liability
Section 57-43.3-21 - Governor and manager liability
Section 57-43.3-21.1 - Liability of a general partner in a limited liability limited partnership
Section 57-43.3-22 - Lien of tax - Collection - Action authorized
Section 57-43.3-23 - Penalty and interest - Violations
Section 57-43.3-24 - Tax collection allowance
Section 57-43.3-25 - Retention of records - Subject to inspection
Section 57-43.3-26 - Inventory gains - Losses
Section 57-43.3-27 - Administration - Assistants and investigations authorized - Rules
Section 57-43.3-28 - Erroneously or illegally collected taxes