Part 12 - HIGHWAY USER FUEL TAX
- Section 67-3-1201 - Part definitions
- Section 67-3-1202 - Permits and licenses
- Section 67-3-1203 - Bond
- Section 67-3-1204 - Amount of tax - Formula
- Section 67-3-1205 - Waiver of provisions - Temporary and restricted use fuel permits
- Section 67-3-1206 - Annual and quarterly reports - Payments - Penalty
- Section 67-3-1207 - Tax credit for purchases in state - Refund of taxes
- Section 67-3-1208 - Violations - Penalty - Interest - Refunds
- Section 67-3-1209 - Reciprocal agreements
- Section 67-3-1210 - Delinquency of payment of taxes or fees - Suspension of permit or license - Collection