Article 7 - SPECIAL FUEL USE TAX

Section 701 - Definitions
Section 702 - Purpose of act - Collection, report and payment of tax
Section 703 - Imposition of tax
Section 704 - Apportionment and use of proceeds of tax
Section 705 - Additional tax
Section 706 - Purpose, apportionment and distribution of tax
Section 706-1 - [Repealed]
Section 707 - Determination of tax on mileage basis - Levies by political subdivisions prohibited
Section 707.1 - Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues
Section 707.2 - Excise tax on special fuel - Levy - Exemptions - Disposition of revenues
Section 707.3 - Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature - Apportionment of revenues
Section 708 - Exemptions from tax
Section 709 - Special fuel dealers' and users' licenses
Section 710 - Reports by dealers and users - Payment of tax
Section 711 - Registration of vehicles - Use of liquefied gas from cargo tank
Section 712 - Records of dealers and users
Section 713 - Unlicensed first time users - Payment of tax - Credit or refund
Section 714 - Accrual of liability for tax - Liability of lessees
Section 715 - Cessation of use of special fuel
Section 716 - Invoices - Record of deliveries
Section 717 - Records of purchases, sales, delivery, use or disposition of special fuel - Monthly reports
Section 718 - Reports by carriers
Section 719 - Violations - Punishment - Venue
Section 720 - Interstate carriers - Showing of public convenience and necessity - Application of Act
Section 721 - Lien of tax
Section 722 - Tax credit on special fuels consumed outside State - Application and procedure
Section 723 - Fee in lieu of tax