Chapter 27 - DIESEL FUEL TAX
- Section 3000 - Statutory purposes
- Section 3001 - Purpose
- Section 3002 - Definitions
- Section 3003 - Imposition of tax; exceptions
- Section 3004 - [Repealed]
- Section 3005 - Dealer's and distributor's licenses; application; issuance
- Section 3006 - Display of licenses and identification markers
- Section 3007 - [Effective Until 7/1/2024] Diesel fuel user's license
- Section 3007 - [Effective 7/1/2024] Diesel fuel user's license
- Section 3008 - Refusal to issue license
- Section 3009 - Discontinuance, revocation, and reinstatement of licenses
- Section 3010 - Temporary authorization
- Section 3011 - [Effective Until 7/1/2024] Bond requirement; amount; failure of security
- Section 3011 - [Effective 7/1/2024] Bond requirement; amount; failure of security
- Section 3012 - Discharge of surety
- Section 3013 - [Effective Until 7/1/2024] Records; sales invoice; inspection
- Section 3013 - [Effective 7/1/2024] Records; sales invoice; inspection
- Section 3014 - Reports; exceptions
- Section 3015 - [Effective Until 7/1/2024] Computation and payment of tax
- Section 3015 - [Effective 7/1/2024] Computation and payment of tax
- Section 3016 - [Effective Until 7/1/2024] Additional assessment; time limit
- Section 3016 - [Effective 7/1/2024] Additional assessment; time limit
- Section 3017 - [Effective Until 7/1/2024] Failure to file a report or pay the tax when due; penalty
- Section 3017 - [Effective 7/1/2024] Failure to file a report or pay the tax when due; penalty
- Section 3018 - [Effective Until 7/1/2024] Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
- Section 3018 - [Effective 7/1/2024] Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
- Section 3019 - Assessment; hearing permitted
- Section 3020 - Credits and refunds
- Section 3021 - General powers of Commissioner
- Section 3022 - Proceedings to recover tax
- Section 3023 - Review of Commissioner's decision
- Section 3024 - [Effective Until 7/1/2024] Penalties
- Section 3024 - [Effective 7/1/2024] Penalties
- Section 3025 - Records required
- Section 3026 - Reports by railroads
- Section 3027 - Civil penalty
- Section 3028 - Bulk sales; transferee liability
- Section 3029 - Personal liability
- Section 3030 - Tax liability as property lien; discharge and foreclosure
- Section 3031 - Lien fees